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    <title>Laying Pipelines Falls Under &quot;Commercial or Industrial Construction Service&quot; for Service Tax, Not &quot;Erection, Commissioning, and Installation.</title>
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    <description>Activity of laying of pipelines would not come within the purview of “erection, commissioning and installation service“ and it would be more appropriate classifiable under &quot;Commercial or industrial construction service&quot; - AT</description>
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