2019 (2) TMI 1244

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....facts are that the appellants are engaged in providing Erection and Commissioning or Installation Services [ECIS] in India as well as abroad. For the projects that are carried outside India, the appellants used to sent their skilled persons for attending the works outside India. Appellants took Overseas Mediclaim Insurance Policy for employees who were sent for undertaking works in their project a....

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....ance to such employees to meet the risk of injuries/untoward incidents at the place of employment. She relied upon the decision in the case of M/s. Ganesan Builders Ltd. Vs Commissioner of Service Tax, Chennai reported in 2019 (20) G.S.T.L.39 (Mad.) to support her arguments. 3. The learned Authorised Representative Shri L. Nanda Kumar supported the findings in the impugned order. 4. Heard both s....