CESTAT Chennai: Waiver granted for service tax on pipeline laying not "Erection, Commissioning, and Installation Service"

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, ruling it does not constitute "Erection, Commissioning and Installation Service." The recovery of the tax was halted pending the appeal, scheduled for a hearing on 29-7-2009.

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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.

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