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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 exemption entry has been inserted w.e.f. 1.4.2015 in mega exemption Notification No. 25/2012-ST dated 20.06.2012. Prior to this exemption, services provided by an association of dyeing units in relation to common effluent treatment plants was exempted .....

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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 relation to / by way of effluent treatment Literally, 'effluent' means a liquid waste or sewage discharged into a river or the sea (example, industrial effluent). According to Water Law, 'effluent' means liquid wastes typically discharged i .....

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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 does not include tea bushes or live stock. 'Plant' means the fixtures, machinery, tools, apparatus, appliances etc., necessary to carry on any trade or mechanical business, or any mechanical operation or process. Webster defines the word ' .....

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