2013 (11) TMI 917

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....oner (AR) For the Respondent : None PER : P R Chandrasekharan This is Revenue's appeal against Order-in-Original No.09/STC/SJS/06 passed by the Commissioner of Service Tax, Mumbai. 2. The respondent, Hyundai Heavy Industries Co. Ltd. Mumbai entered into an agreement with M/s. ONGC dated 17/03/2003 for laying of submarine pipelines, for the transport of petroleum crude oil from Bomb....

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....some portion of sub marine pipelines which is required to be removed for aligning the new pipeline with new riser, transportation, installation, hook-up, testing and pre-commissioning, commissioning assistance and supply of 10 no. each of coated pipes (anode fitted) of sizes 8" and 10"." 2.1 The department was of the view that the said activity undertaken by the respondent is exigible to servic....

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....vity. Accordingly, he dropped the demand. 2.2 Revenue is aggrieved of the same and is in appeal before us. 3. It is argued on behalf of the Revenue that the respondent actually provided a bundle of services including 'Commissioning and Installation Service' and the laying of pipeline would be covered under 'Commissioning and Installation of Plant, Machinery or Equipment' which came u....

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....Pipes Co. Ltd. 2008 (12) STR 363 held that pipes or pipeline does not come under the category of 'plant, machinery or equipment' and therefore laying of pipeline does not come within the scope of 'Commissioning or Installation Service'. In any case, laying of pipelines has been specifically covered under 'Commercial Construction Service' which came into effect from 16/06/2005. During t....