2019 (6) TMI 1070

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....an (Advocate) For Respondent: Shri T.G. Rathod (AR) ORDER The issue involved is that whether the service claimed by the appellant provided to government authorities in respect of erection, commissioning and installation of water treatment plant is liable to service tax or otherwise. 2.  Sh. S. Suriyanarayanan Ld. Counsel appearing on behalf of the appellant submits that the adjudi....

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....ty. 3. Sh. T.G. Rathod Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides, we find that as regard claim of the appellant that the service provided by them to government department which is not for commercial purpose. The appellant had submitted the contract agreeme....