2009 (2) TMI 123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)].- The appellants are engaged in providing effluent treatment service to industrial establishments located in the area of GIDC, Vapi. The service tax amounting to more than Rs. 3.26 crores with interest as applicable has been demanded and penalty equal to the service tax demanded under Section 78 has been imposed a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lub/association under Section 65(25)(a) which excludes any person or body of person engaged in any activity having objective which are in the nature of public service and of a charitable, religious or political nature. He submits that in the case of M/s. Green Environment Services Co-operative Society Ltd. v. UOI, 2009 (13) S.T.R. 250 (Guj.), Hon'ble High Court of Gujarat has already granted uncon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X