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<h1>CESTAT Chennai: Waiver granted for service tax on pipeline laying not 'Erection, Commissioning, and Installation Service'</h1> The Appellate Tribunal CESTAT CHENNAI granted the waiver of predeposit for service tax amounting to Rs. 1,47,06,928 in a case concerning pipeline laying, ... - The Appellate Tribunal CESTAT CHENNAI allowed the waiver of predeposit of service tax of Rs. 1,47,06,928/- for laying of pipelines, citing that it does not fall under 'Erection, Commissioning and Installation Service.' Recovery was stayed pending appeal, with the appeal set for hearing on 29-7-2009.