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2011 (8) TMI 698 - HC - Service TaxAppellant engaged in manufacture of FRP pipes and also laying GRP pipes - pipe laying activity involves trenching, bedding and laying inside the trench and aligning - Revenue demanded service tax under category of "Erection, Commissioning and Installation" Service - Held That:- plumbing, drain laying or other installations for transport of fluids etc., was included in the definition of ‘erection commissioning or installation’, for the first time, on 16th June 2005. Period for which the demand has been raised does not cover the services of the petitioner for imposition of service tax.
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