Tax cannot be levied on Exempt Service for non co-operation by assessee

GET Water Solutions Pvt. Ltd. Vs Additional Commissioner of GST and Central Excise (Madras High Court) Central Government has clarified that services rendered by operators of common effluent treatment plant by way of treatment of effluent, shall be exempt from the levy of service tax. In order to further clarify the matter Notification No.8/2017-S.T. was issued on 20.02.2017 reiterating specifically that the exemption granted from the levy of service tax on the services of operation of CETP was available even for the period between 01.07.2012 and 31.03.2015. This, to my mind clarifies the posi...