𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗯𝘆 𝗖𝗼𝗺𝗺𝗼𝗻 𝗘𝗳𝗳𝗹𝘂𝗲𝗻𝘁 𝗧𝗿𝗲𝗮𝘁𝗺𝗲𝗻𝘁 𝗣𝗹𝗮𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax is not payable on the services provided by the operators of Common Effluent Treatment Plant for the treatment of effluent. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Perundurai Common Effluent Treatment Plant 𝗜𝘀𝘀𝘂𝗲: The appellant, a Common Effluent Treatment Plant, collected costs from members for treatment services; service tax was disputed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal relied on Notification No. 08/2017-S.T., exempting services by Common Effluent Treatment Plants from service tax between July 1, 2012, and March 31, 2015. It ruled that the treatment of effluents is exempt under Section 66B of the Finance Act, 1994, and set aside the service tax demand.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Perundurai Common Effluent Treatment Plant vs. The Commissioner of Central Excise and Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 3 March 2023 📜 This ruling affirms that services by Common Effluent Treatment Plants are exempt from service tax during the specified period.