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2008 (7) TMI 71 - CESTAT, CHENNAI
Activity of Plumbing, drain laying or other installation for transport of fluids – revenue is not justified in covering impugned services under “erection/commissioning/installation services” – erection means construction, installation applies to machinery which are ready to use, commissioning involves operationalisation of machine - hence laying of long distance pipeline is neither erection/installation nor commissioning - not taxable as erection/commissioning/installation services