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2019 (6) TMI 1319 - AT - Service TaxScope of service tax - work undertaken by the respondent was in respect of growing of grass for preparing the Rugby field for Commonwealth Games-2010 - activity of Horticulture - Horticulture, a branch of agriculture - HELD THAT:- The revenue did not raise any new ground in the grounds of appeal and all the issues raised by revenue in the ground of appeal are repetition of show cause notice which has already been adjudicated upon by learned Commissioner (Appeals) and held the same to be not tenable - there is no ground raised by revenue to challenge the finding of learned Commissioner (Appeals). Appeal dismissed - decided against Revenue.
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