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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