2009 (12) TMI 140

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..... t. V.V. Hariharan for the Respondent. ORDER Ms. Jyoti Balasundaram, Vice President - 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. 2. On hearing both sides, we find that the issue in dispute has been considered in detail in India .....

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