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    <title>2017 (4) TMI 42 - CESTAT KOLKATA</title>
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    <description>The appeal by the Revenue against an Order-in-Original regarding service tax on water supply contracts was dismissed by the Tribunal. The Tribunal upheld the impugned order, emphasizing that water supply projects for government projects are essential civic amenities and not commercial activities. It was concluded that no commercial activity was involved as the water was not sold to anyone, leading to the dismissal of the appeal based on the lack of commercial nature in the project.</description>
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      <description>The appeal by the Revenue against an Order-in-Original regarding service tax on water supply contracts was dismissed by the Tribunal. The Tribunal upheld the impugned order, emphasizing that water supply projects for government projects are essential civic amenities and not commercial activities. It was concluded that no commercial activity was involved as the water was not sold to anyone, leading to the dismissal of the appeal based on the lack of commercial nature in the project.</description>
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