https://www.taxtmi.com/caselaws?id=411223 The tribunal ruled in favor of the appellant, setting aside the order dated 27.10.2015. It held that the Commissioner erred in denying the exemption under Serial No. 13(d) of Notification No. 25/2012-ST for both the ETPs constructed for ONGC and the STPs constructed for NBCC. The tribunal found that the oil fields of ONGC did not qualify as a factory, and STPs could be considered as Wastewater Treatment Plants under the exemption. As a result, the appeal was allowed, and the appellant was granted the benefit of the Notification. en-us Thu, 12 Aug 2021 00:00:00 +0530 Fri, 20 Aug 2021 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411223 The tribunal ruled in favor of the appellant, setting aside the order dated 27.10.2015. It held that the Commissioner erred in denying the exemption under Serial No. 13(d) of Notification No. 25/2012-ST for both the ETPs constructed for ONGC and the STPs constructed for NBCC. The tribunal found that the oil fields of ONGC did not qualify as a factory, and STPs could be considered as Wastewater Treatment Plants under the exemption. As a result, the appeal was allowed, and the appellant was granted the benefit of the Notification. Case-Laws Service Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411223