Taxability of Services provided by Sec. 25 Company for treatment / recycling of effluent solid waste

CESTAT, AHMEDABAD BENCH Vapi Waste & Effluent Management Co. versus Commissioner of Central Excise, Daman FINAL ORDER NO.A/960/2012-wzb/AHD. Appeal No. ST/168 OF 2008 JUNE 19, 2012 ORDER B.S.V. Murthy, Technical Member – The appellant company has been incorporated in the year 1997, consequent upon the order of the Hon’ble High Court of Gujarat for the purpose of taking over the responsibility of operation of Common Effluent Treatment Plant from Gujarat Industrial Development Corporation (GIDC) for the purpose of treating the effluent discharged by the industri...