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2019 (6) TMI 1070 - AT - Service TaxLevy of Service Tax - appellant provided to government authorities in respect of erection, commissioning and installation of water treatment plant - HELD THAT:- The appellant had submitted the contract agreement with various government authorities from which it can be seen that whether the service provided by the appellant is for commercial purpose or for other public amenities. Despite the contract submitted to the original authority, he has not considered the same properly. As regard the claim of the appellant that the services are of work contract as the same was provided as turnkey project with material and work contract tax was paid in this regard. The necessary document was not produced before the original authority, now he has produced certain documents such as, CA Certificate, payment of work contract tax, etc., therefore the entire matter needs to be re-considered - appeal allowed by way of remand.
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