Relief to SAIL, Service Tax not Payable on Amount paid for supply of water by Odisha Govt: CESTAT

CESTAT provided relief to Steel Authority of India Limited (SAIL) by ruling that service tax is not payable on amounts paid for the supply of water by the Odisha government. The Tribunal held that the supply of water by the government does not constitute a taxable service, thus exempting SAIL from service tax liabilities for these payments. This ruling clarifies the tax treatment of government-provided services, particularly in sectors involving essential utilities like water supply.