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2019 (9) TMI 706 - AT - Service TaxClassification of services - services of facilitating disposal of hazardous solid waste generated by various industrial units - whether classified under Support Services of Business or Commerce or otherwise? - Benefit of N/N. 42/2011-ST, dt.25.07.2011 - HELD THAT - The learned Advocate has fairly submitted that this ground has been raised for the first time before this Tribunal, hence, all aspects of the said plea could not be examined by the Adjudicating authority. We find that the eligibility of Notification which was given retrospective effect, need to be examined to consider its applicability to the facts of the present case. It is prudent to remand the matter to the Adjudicating authority to examine the issue afresh by taking into consideration the eligibility of said exemption N/N. 42/2011-ST, dt.25.07.2011 to the services provided by the Appellant to various industrial units - appeal allowed by way of remand.
Issues:
1. Eligibility of Notification No.42/2011-ST for exemption from service tax. 2. Applicability of the notification to services provided by the Appellant. 3. Request for remand to Adjudicating authority to examine the plea of the Appellants. Analysis: Issue 1: Eligibility of Notification No.42/2011-ST for exemption from service tax The Appellants contended that they are eligible for the benefit of Notification No.42/2011-ST, which exempts disposal of affluent solid waste from service tax. They argued that industrial units paid enrollment fees to become members of a facility for waste disposal, and service charges based on quantity. The notification, with retrospective effect from Finance Act, 2012, was cited to support their claim. The Adjudicating authority had not examined this plea. The Tribunal acknowledged the need to assess the eligibility of the notification in the context of the services provided by the Appellant. Issue 2: Applicability of the notification to services provided by the Appellant The Appellants' argument centered on the nature of services rendered to industrial units for waste disposal, suggesting they fell under the category of club or association services. They emphasized that the retrospective effect of the notification should apply to their case. The Tribunal recognized that this aspect had not been thoroughly considered by the Adjudicating authority, necessitating a fresh examination of the matter. Issue 3: Request for remand to Adjudicating authority Considering the submissions from both sides, the Tribunal decided to remand the case to the Adjudicating authority for a reevaluation. The purpose of the remand was to delve into the applicability of Notification No.42/2011-ST to the services provided by the Appellant, particularly in relation to the disposal of hazardous waste from industrial units. The Tribunal allowed the appeal by way of remand, with the Management Application disposed of, and set a timeframe of four months for the completion of the fresh proceedings. In conclusion, the judgment focused on the interpretation and application of Notification No.42/2011-ST regarding service tax exemption for waste disposal services provided by the Appellant to industrial units. The decision to remand the case underscored the necessity of a detailed examination of the eligibility criteria and retrospective effect of the notification in the specific context of the Appellant's services.
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