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2015 (4) TMI 822 - CESTAT MUMBAIBusiness Support Services - appellant is engaged in running a plant for treatment of effluent generated in the industrial area - Held that:- Demand confirmed against the appellant under the category of 'Business Support Services' for operating the effluent treatment plant which has been established under CETP Project, is sustainable in law. We find that the Maharashtra Pollution Control Board in their website has clearly stated that the appellant has been funded by the Central Government as well as the State Government through MPCB for setting up the Butibori CETP Plant. We also find strong contentions as raised by the learned counsel that the retrospective amendment and brought in statute by Section 145 of the Finance Act, 2012 (Act no. 23 of 2012) would squarely cover the issue; as also the rati o laid down by this Bench in the case of Lote Parshuram Environment Protection Co-op Society Ltd. (2013 (1) TMI 141 - CESTAT MUMBAI). - impugned order is not sustainable and liable to be set aside - Decided in favour of assessee.
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