https://www.taxtmi.com/caselaws?id=291217 Pipeline laying and commissioning work was treated as falling within erection, commissioning or installation service because the statutory definition covered plumbing, drain laying and other installation for transport of fluids. The appellant's activities of designing, supplying, laying, cutting, joining, testing and commissioning the pipeline therefore attracted service tax on the taxable balance value, even after the abatement allowed under Notification No. 12/2003-S.T. The non-payment of tax was treated as suppression, so invocation of the extended period of limitation was upheld. The appeal failed, and the service tax demand, interest and penalty on the balance taxable value survived. en-us Mon, 21 Oct 2019 00:00:00 +0530 Mon, 02 Nov 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291217 Pipeline laying and commissioning work was treated as falling within erection, commissioning or installation service because the statutory definition covered plumbing, drain laying and other installation for transport of fluids. The appellant's activities of designing, supplying, laying, cutting, joining, testing and commissioning the pipeline therefore attracted service tax on the taxable balance value, even after the abatement allowed under Notification No. 12/2003-S.T. The non-payment of tax was treated as suppression, so invocation of the extended period of limitation was upheld. The appeal failed, and the service tax demand, interest and penalty on the balance taxable value survived. Case-Laws Service Tax Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291217