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    <title>Appellant Exempt from Service Tax for Trenching and Laying Telephone Cables under Erection, Commissioning, and Installation Services.</title>
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    <description>Erection, Commissioning and Installation Services - whether the appellant is liable to pay service tax on the activity of trenching and laying telephone cables? - Held No.</description>
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      <description>Erection, Commissioning and Installation Services - whether the appellant is liable to pay service tax on the activity of trenching and laying telephone cables? - Held No.</description>
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