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2016 (11) TMI 584 - AT - Service TaxDemand - business auxiliary services - processing disposable waste water and releasing the same through common drainage into common effluent treatment plant will amount to services rendered to a client for processing of goods? - Held that: - It is also to be noted and is a common knowledge that disposal of waste water in the common effluent treatment plant of Maharashtra pollution control board, needs to adhere specifications acceptable for such disposal, which are achieved by the treatment undertaken by the appellant. We notice that treatment of effluent waste cannot be considered as processing of the goods by any stretch of imagination, and we also note that the show cause notice does not invoke specific clause of the definition of Business Auxiliary Services for levy of tax - Impugned order is set aside and appeal is allowed.
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