https://www.taxtmi.com/caselaws?id=759853 CESTAT Ahmedabad allowed the appeal of a consortium company engaged in hazardous waste treatment for member industries. The tribunal held that membership fees and treatment charges for hazardous waste disposal are exempt from service tax. Following precedent in VAPI WASTE EFFLUENT MANAGEMENT CO case, the company qualified as an association eligible for exemption. The tribunal noted that services by common effluent treatment plant operators are exempted under relevant notifications. The demand for service tax and penalty was set aside for both pre and post July 2012 periods. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 10 Oct 2024 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759853 CESTAT Ahmedabad allowed the appeal of a consortium company engaged in hazardous waste treatment for member industries. The tribunal held that membership fees and treatment charges for hazardous waste disposal are exempt from service tax. Following precedent in VAPI WASTE EFFLUENT MANAGEMENT CO case, the company qualified as an association eligible for exemption. The tribunal noted that services by common effluent treatment plant operators are exempted under relevant notifications. The demand for service tax and penalty was set aside for both pre and post July 2012 periods. Case-Laws Service Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759853