Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

The activity of treatment of effluent waste cannot be considered ...


Effluent Waste Treatment Not Considered Goods Processing; Business Auxiliary Services Demands Dismissed.

November 16, 2016

Case Laws     Service Tax     AT

The activity of treatment of effluent waste cannot be considered as processing of the goods by any stretch of imagination - Demand under the category of Business Auxiliary Services set aside - AT

View Source

 


 

You may also like:

  1. The appellant company is a consortium engaged in treating hazardous waste of member industries as directed by GPCB. It was held that charges collected for treating...

  2. Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

  3. Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material or not - The metal waste is...

  4. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  5. CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining...

  6. The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are...

  7. Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When...

  8. Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident...

  9. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

  10. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

  11. Taxability of supply - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - The AAR ruled that the services of disposal and...

  12. Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the...

  13. Business Auxiliary Service or Manufacture - activity of cutting, straightening and bending - The activity of appellant would fall under Clause (v) wherein, the...

  14. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

  15. Classification of supply - Composite supply or not - Job-Work or not - activity of tanning, with chemical consumption - treatment or processing undertaken on goods owned...

 

Quick Updates:Latest Updates