TMI Blog2019 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, and in the light of Notifications 25/2012 (20.06.2012), 6/2015 (01.03.2015) and 8/2017 (20.02.2017), the petitioner is entitled to the exemption claimed. The impugned order of assessment in so far as it relates to the issue of service tax on operation and maintenance of CETPs is quashed. Now coming to the assessment itself, since there appear to be other issues that have arisen in the assessment that are not covered by the writ petition, the respondent/department is directed to give effect to the present order by deleting the demand in relation to the activity of operation and maintenance of CETP alone as well as giving credit to any amounts been paid by the assessee, in relation to the aforesaid demand, after due verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exemption in regard to the services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration and operation of control units or waste water treatment plant, except if situated as part of a factory. There is no dispute in regard to the position that the CETPs in question are not located as part of factories. 4.There appearance to have been some confusion as to whether the service rendered in connection with operation and maintenance of CETP would also be covered by the exemption. Thus a clarification came to be issued vide Notification No.6/2015-S.T. dated 01.03.2015 where at clause-43, the Central Government has clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a defence at all, and is rejected. 7.In the light of the aforesaid discussion as well as the admitted position that the assessee is engaged in the operation and maintenance of CETPs that are not part of a factory, and in the light of Notifications 25/2012 (20.06.2012), 6/2015 (01.03.2015) and 8/2017 (20.02.2017), the petitioner is entitled to the exemption claimed. The impugned order of assessment in so far as it relates to the issue of service tax on operation and maintenance of CETPs is quashed. 8.Now coming to the assessment itself, since there appear to be other issues that have arisen in the assessment that are not covered by the writ petition, the respondent/department is directed to give effect to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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