TMI Blog2015 (4) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the records. 3. The adjudicating authority has confirmed the demand of service tax liability, on the appellant on the ground that they have given services which would fall under the category of 'Business Support Services' for the period April, 2006, to September, 2007. The appellant is engaged in running a plant for treatment of effluent generated in the industrial ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... funded by Central Government as well as State Government through MPCB. He also submits that identical issue has been decided by this Bench in the case of Lote Parshuram Environment Protection Co-op Society Ltd. vs. Commissioner of Central Excise, Kolhapur, 2013 (30) STR 468. 5. The learned DR reiterates the findings of the lower authorities. 6. On perusal of the records, we do not find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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