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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Pipes or pipeline does not come under the category of ‘plant, ...


Laying pipelines not considered 'Commissioning or Installation Service' for service tax; pipes not seen as equipment.

November 20, 2013

Case Laws     Service Tax     AT

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' - AT

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