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TMI Blog2019 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Counsel ORDER Heard Mr.Joseph Prabakar, learned counsel for the petitioner and Mr.M.Santhana Raman, learned Central Government Standing http://www.judis.nic.in Counsel for the respondent. 2.The petitioner undertakes contracts for Engineering, Procurement, Erection and Commissioning and Operation and Maintenance of waste water treatment plants and common effluent treatment plants (CETP). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent, where there is no serious objection set forth to the entitlement of the petitioner to the exemption sought for, in law. The only objection taken is that the authority was justified in passing the impugned order in the light of the total non co-operation on the part of the petitioner to the adjudication proceedings. Not even a reply was filed to the show cause notice issued, not was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment 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 present order by deleting the demand in relation to the activity of operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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