2009 (12) TMI 140 - AT - Service Tax

Erection, commissioning or installation services- Service Tax demand has been confirmed against the appellant herein and penalty imposed, holding that the activity of laying of pipelines amounts to Erection, Commissioning and Installation Service liable to tax. In the light of the decision of Indian Hume Pipe Co. Ltd. v. CCE 2008 -TMI - 30780 - CESTAT, CHENNAI, held that- set aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, setting aside the Service Tax demand and penalty imposed for laying pipelines, citing a previous decision that laying pipelines does not fall under "Erection, Commissioning and Installation Service" liable to tax. The Tribunal's decision in Indian Hume Pipe Co. Ltd.'s case was followed, as the issue was already covered by that decision.