Appellate Tribunal rules in favor of appellant, overturning Service Tax demand for laying pipelines

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, setting aside the Service Tax demand and penalty imposed for laying pipelines, following the precedent set in Indian Hume Pipe Co. Ltd.'s case, which determined that laying pipelines does not constitute "Erection, Commissioning and Installation Service" subject to tax.

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The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, setting aside the Service Tax demand and penalty imposed for laying pipelines, citing a previous decision that laying pipelines does not fall under "Erection, Commissioning and Installation Service" liable to tax. The Tribunal's decision in Indian Hume Pipe Co. Ltd.'s case was followed, as the issue was already covered by that decision.

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