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    <title>2010 (12) TMI 412 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted a waiver of service tax, interest, and penalty for the appellant, M/s. IVRCL Infrastructures &amp;amp; Projects Ltd., in a case involving laying pipelines for Gujarat Water Supply and Sewerage Board (GWSSB). The decision was based on findings that GWSSB was not engaged in industry and that laying pipelines did not constitute industrial activity. The Tribunal&#039;s ruling aligned with previous judgments, and the appeal was connected with other related cases for a future hearing, ensuring a holistic review.</description>
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