2009 (2) TMI 123

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..... been demanded and penalty equal to the service tax demanded under Section 78 has been imposed and penalties have been imposed under Sections 76 and 77 of Finance Act, 1994 against the appellant - In view of the fact that the Hon’ble High Court of Gujarat has granted unconditional stay to M/s. Green Environment Services Co-operative Society Ltd. in a similar case, tribunal allowed the stay petitio .....

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..... submits that the appellant-company was set up as non-profit limited company for the purpose of management of hazardous solid waste and to maintain, modify and upgrade central effluent treatment plant, which was taken over by them from GIDC. He submits that the company does not have any equity capital and does not distribute any dividend and collects the actual cost of the processed waste. They ha .....

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..... is engaged in providing similar service. 3. Learned SDR, on the other hand, has drawn our attention to the fact that the Hon'ble High Court of Gujarat has already held that the appellants should approach Government of India for exemption, which would mean that they are not covered under the exclusion clause of the definition. The learned advocate for the appellants countered that after submiss .....

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