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SERVICE TAX EXEMPTION TO COMMON EFFLUENT TREATMENT PLANT SERVICES

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 16-5-2015 - Services provided by a Common Effluent Treatment Plant Operator for treatment of effluent is exempt from Service Tax. w.e.f. 1.4.2015. Vide Notification No. 6/2015-ST dated 1.3.2015, this e .....

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from Service Tax vide Notification No.42/2011-ST dated 25.07.2011. The scope of the exemption had been expanded and the amended notification had been given retrospective effect from 16.06.2005 by Finance Act, 2012 vide section 145 of the Finance Act .....

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m the Central Government or State Government. For exemption, following three conditions should be satisfied - Services should be provided by operator of plant, Plant should be common effluent treatment plant , and Services should be of / in relati .....

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nto a body of water, e.g., liquid discharged from a waste water treatment plant into a body of water, which is subject to various quality criteria. 'To treat' means to behave towards or deal with in a certain way; apply a process or a substan .....

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9;Plant' is a place where an industrial or manufacturing process take place. In Income Tax Act, 1961, 'plant' includes ships, vehicles books, scientific apparatus and surgical equipments used for the purpose of business or profession but .....

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;plant' to be 'the fixtures and tools necessary to carry on any trade or mechanical business.' The word is defined by Worcester to be 'the machinery, apparatus or fixtures by which a business is carried on'. The word is not equiva .....

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ucture which is used in the business either as the seat of the business or the location where the business is carried on can be said to be plant in the sense that it is one of the means of carrying on the business. S.P. Jaiswal Estates (P) Ltd. v. CI .....

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