CESTAT quashes Service Tax Demand as Activity of Treating Effluents Discharged from Member Units is Exempt from Levy of Service Tax [Read Order]

CESTAT - customs - excise - Service Tax - Service Tax demand - Activity - Member Units - Levy of Service Tax - Taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed service tax demand as the activity of treating effluents discharged from member units is exempt from the levy of Service Tax. The appellant, M/s. Perundurai Common Effluent Treatment Plant, is a company registered under the Companies Act, 1956, being…

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M/s. Perundurai Common Effluent Treatment Plant vs The Commissioner of Central Excise and Service Tax

Counsel for Appellant:   Shri K. Venkatesan

Counsel for Respondent:   Shri R. Rajaraman


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