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

By Kalyani B. Nair - On March 9, 2023 9:30 am - 2 mins read
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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