https://www.taxtmi.com/caselaws?id=441143 The Tribunal ruled that transportation of effluent, which is not sold or saleable, does not qualify as goods under Goods Transport Agency service and is not liable to service tax. In separate cases, it was held that effluent waste is not movable property, disposal of waste effluent does not constitute transportation services for goods, and industrial effluent cannot be taxed as transportation of goods. The demands for service tax were set aside in each case based on the conclusion that effluent treatment does not amount to processing goods for a client. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441143 The Tribunal ruled that transportation of effluent, which is not sold or saleable, does not qualify as goods under Goods Transport Agency service and is not liable to service tax. In separate cases, it was held that effluent waste is not movable property, disposal of waste effluent does not constitute transportation services for goods, and industrial effluent cannot be taxed as transportation of goods. The demands for service tax were set aside in each case based on the conclusion that effluent treatment does not amount to processing goods for a client. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441143