TMI Blog2016 (11) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... s also to be noted and is a common knowledge that disposal of waste water in the common effluent treatment plant of Maharashtra pollution control board, needs to adhere specifications acceptable for such disposal, which are achieved by the treatment undertaken by the appellant. We notice that treatment of effluent waste cannot be considered as processing of the goods by any stretch of imagination, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of business auxiliary services for the period 2006 - 07. Both the lower authorities have held that the activity of the appellant in processing disposable waste water received from Apte Organic Pvt. Ltd and releasing the same through common drainage into common effluent treatment plant will amount to services rendered to a client for processing of goods. 4. It is undisputed that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel that the ratio of the Tribunal s following decisions will apply in the case in hand : a) Bharuch Enviro Infrastructure Ltd. 2008 (12) STR 622 b) Globe Enviro Care Ltd. 2011 (21) STR 241 c) Ferro Scrap Nigam Ltd. 2014 (36) STR 955 5. It is also to be noted and is a common knowledge that disposal of waste water in the common effluent treatment plant of Maharashtra pollut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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