https://www.taxtmi.com/caselaws?id=216146 The appellant company, providing services to its members through a Common Effluent Treatment Plant, was initially held liable to pay service tax. However, the Tribunal ruled in favor of the appellant, determining that they fell within the exemption provided by Section 145 of the Finance Act, 2012, for services related to common facilities for effluent treatment. Despite being a limited company, the appellant was considered an association for service tax purposes, leading to the setting aside of the demand and penalties imposed under Section 78 of the Finance Act, 1994. en-us Tue, 19 Jun 2012 00:00:00 +0530 Thu, 17 Jan 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216146 The appellant company, providing services to its members through a Common Effluent Treatment Plant, was initially held liable to pay service tax. However, the Tribunal ruled in favor of the appellant, determining that they fell within the exemption provided by Section 145 of the Finance Act, 2012, for services related to common facilities for effluent treatment. Despite being a limited company, the appellant was considered an association for service tax purposes, leading to the setting aside of the demand and penalties imposed under Section 78 of the Finance Act, 1994. Case-Laws Service Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216146