2023 (3) TMI 239 - AT - Service Tax

Levy of Service Tax - remuneration collected from the member units for the activity of treatment of effluent water - N/N. 08/2017-S.T. dated 20.02.2017 - HELD THAT:- 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 is exempt from the levy of Service Tax as per the above Notification, there are no hesitation to hold that the demand cannot sustain and requires to be set aside.

The impugned order is set aside - appeal allowed.