9911796707
TMI BlogThe appellant company is a consortium engaged in treating hazardous waste of member industries as...The appellant company is a consortium engaged in treating hazardous waste of member industries as directed by GPCB. It was held that charges collected for treating hazardous waste of member industries are not liable to service tax, as affirmed in VAPI WASTE EFFLUENT MANAGEMENT CO case. Services by operators of common effluent treatment plants for effluent treatment are exempt under Notification 08/2017-ST. Hence, for periods prior to and after 01.07.2012, services of effluent treatment of hazardous waste are not liable to service tax. The impugned order demanding service tax and penalty is set aside, and the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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