TMI Blog2023 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 08/2017-S.T. dated 20.02.2017 - Since the activity is exempt from the levy of Service Tax as per the above Notification, there are no hesitation to hold that the demand cannot sustain and requires to be set aside. The impugned order is set aside - appeal allowed. - Service Tax Appeal No. 40450 of 2015 - FINAL ORDER NO. 40106 / 2023 - Dated:- 3-3-2023 - MRS. SULEKHA BEEVI C.S., MEMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It appeared to the Department that the above activity falls under the definition of service as per Section 65B (44) of the Finance Act, 1994; the appellant did not register themselves with the Department and did not discharge their Service Tax liability. 3. Show Cause Notice No. 41/2014 (ST) dated 22.04.2014 was issued for the period from July 2012 to March 2014 proposing to demand the Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the units for captive industrial use. The appellant collects only the actual expenditure incurred for treatment of the effluent water and there is no profit distribution to the members. 4.2 He submitted that the demand for the period from 01.07.2012 to 31.03.2014 is covered by Notification No. 08/2017-S.T. dated 20.02.2017 issued under Section 11C of the Central Excise Act, 1944 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 31st of March, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non levy of service tax, on the services by the operators of Common Effluent Treatment Plant by way of treatment of effluent and this service was liable to service tax , in the said period , which was not being paid according to the said practice . Now, therefore , in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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