CESTAT determined that the appellant is not liable to pay...

CESTAT determined that the appellant is not liable to pay service tax on water supply to the Government of Odisha, following precedent established in a prior case involving Indian Oil Corporation Limited. The Tribunal's ruling clarified that water supply services by the appellant are exempt from service tax, effectively resolving the tax liability dispute. Based on the consistent interpretation of applicable tax regulations, the appeal was allowed, releasing the appellant from the contested service tax obligation.