https://www.taxtmi.com/caselaws?id=334566 Treatment of industrial effluent and release of treated water to a common effluent treatment plant constitutes waste treatment for disposal, not processing of goods for a client under Business Auxiliary Service. The activity therefore does not attract service tax merely on that basis. A CBEC clarification concerning biomedical waste supports this distinction by analogy, as do earlier Tribunal decisions. Further, failure to invoke a specific clause within the definition of Business Auxiliary Service weakens the proposed classification. Consequently, the service tax demand on industrial effluent treatment is unsustainable. en-us Thu, 15 Sep 2016 00:00:00 +0530 Wed, 04 Jun 2025 17:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334566 Treatment of industrial effluent and release of treated water to a common effluent treatment plant constitutes waste treatment for disposal, not processing of goods for a client under Business Auxiliary Service. The activity therefore does not attract service tax merely on that basis. A CBEC clarification concerning biomedical waste supports this distinction by analogy, as do earlier Tribunal decisions. Further, failure to invoke a specific clause within the definition of Business Auxiliary Service weakens the proposed classification. Consequently, the service tax demand on industrial effluent treatment is unsustainable. Case-Laws Service Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334566