CESTAT held that effluent does not qualify to be a ‘good’ as per Sales of Goods Act, 1930 and as per definition of GTA only transportation of ‘goods’ is covered under GTA service. Thus, transportation of effluent by GTA is out from ambit of service tax.
In the present case, the investigation was aimed at detecting tax evasion. Thus, seizure of cash which did not form part of the stock in trade was not justified. Accordingly, the retention of such cash by the Revenue department was not correct.
Learn about Unique Disability Identification (UDID) Scheme for children below 18 years with disabilities. Explore Aadhaar integration, benefits, and implementation details.
Explore Unique Disability Identification (UDID) Scheme under Ministry of Social Justice and Empowerment. Learn about Aadhaar integration, benefits, and implementation.
