No service tax on services of Treating Effluents Discharged from Member Units

Perundurai Common Effluent Treatment Plant Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) The issue to be decided in this appeal is whether the appellant is liable to pay Service Tax on the remuneration collected from the member units for the activity of treatment of effluent water. The said activity has been exempted from the levy of Service Tax vide Notification No. 08/2017-S.T. dated 20.02.2017 Since the activity of treatment of effluent water is exempt from the levy of Service Tax as per the above Notification No. 08/2017-S.T. dated 20.02.2017, so demand cannot sustain ...