Effluent Transport Doesn’t Attract Service Tax Under GTA

Panoli Enviro Technology Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The Central Excise & Service Tax Appellate Tribunal (CESTAT) of Ahmedabad in the case of Panoli Enviro Technology Limited vs Commissioner of Central Excise & ST has recently ruled on the taxation of effluent transportation under the Goods Transport Agency Service (GTA). The key point of contention was whether the effluent generated during treatment and subsequently transported could be considered ‘goods’ under the GTA service and thus be subjected to service tax. Ana...