Exempted services: treatment of effluent by common effluent treatment plant operators relieved from service tax liability. Services provided by a Common Effluent Treatment Plant operator for the treatment of effluent are exempted services and thereby not subject to service tax liability pursuant to the notification-based exemption extending relief to CETP operators.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exempted services: treatment of effluent by common effluent treatment plant operators relieved from service tax liability.
Services provided by a Common Effluent Treatment Plant operator for the treatment of effluent are exempted services and thereby not subject to service tax liability pursuant to the notification-based exemption extending relief to CETP operators.
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