https://www.taxtmi.com/caselaws?id=236199 The Tribunal held that the effluent treatment services provided constitute Business Auxiliary Service under section 65(19) of the Finance Act, 1994. The applicant was directed to pay service tax on the services rendered. Despite a debatable issue on the extended period for demand of service tax, the Tribunal required a pre-deposit for appeal admission. The applicant's plea of financial hardship was partially accepted, with a waiver of pre-deposit for balance dues and a stay on collection during the appeal process. en-us Fri, 07 Jun 2013 00:00:00 +0530 Mon, 20 Feb 2017 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236199 The Tribunal held that the effluent treatment services provided constitute Business Auxiliary Service under section 65(19) of the Finance Act, 1994. The applicant was directed to pay service tax on the services rendered. Despite a debatable issue on the extended period for demand of service tax, the Tribunal required a pre-deposit for appeal admission. The applicant's plea of financial hardship was partially accepted, with a waiver of pre-deposit for balance dues and a stay on collection during the appeal process. Case-Laws Service Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236199