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        Case ID :

        Central Government directs that the service tax payable on services by the operators of Common Effluent Treatment Plant, under section 66B of the Finance Act, 1994 but for the said practice, during the said period, shall not be required to be paid - 8/2017 - Service Tax

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        Service tax non-requirement for CETP services: central directive relieves payment for past period due to prevailing practice. The Central Government, satisfied that a generally prevalent practice led to non-levy of service tax on services by operators of Common Effluent Treatment Plants for effluent treatment during the period from 1 July 2012 to 31 March 2015, directs that the service tax payable on those services shall not be required to be paid for that period under the powers conferred by the Central Excise Act and the Finance Act.
                          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.

                                Service tax non-requirement for CETP services: central directive relieves payment for past period due to prevailing practice.

                                The Central Government, satisfied that a generally prevalent practice led to non-levy of service tax on services by operators of Common Effluent Treatment Plants for effluent treatment during the period from 1 July 2012 to 31 March 2015, directs that the service tax payable on those services shall not be required to be paid for that period under the powers conferred by the Central Excise Act and the Finance Act.





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                                ActsIncome Tax
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