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    <title>2009 (12) TMI 140 - CESTAT, CHENNAI</title>
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    <description>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.&#039;s case, which determined that laying pipelines does not constitute &quot;Erection, Commissioning and Installation Service&quot; subject to tax.</description>
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      <description>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.&#039;s case, which determined that laying pipelines does not constitute &quot;Erection, Commissioning and Installation Service&quot; subject to tax.</description>
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