https://www.taxtmi.com/caselaws?id=772152 CESTAT Chennai ruled in favor of appellant operating a Common Effluent Treatment Plant, holding that charges collected from member units for effluent water treatment are exempt from service tax. The tribunal determined the activity qualifies as exempt "club or association" service under Section 145 of Finance Act 2012, not Business Auxiliary Service. Retrospective exemption applies from 16.06.2005 to 30.06.2012, with subsequent exemption under Notification No. 8/2017-ST from 01.07.2012 onwards. The appeal was allowed, establishing service tax exemption for government-subsidized common effluent treatment operations. en-us Tue, 03 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772152 CESTAT Chennai ruled in favor of appellant operating a Common Effluent Treatment Plant, holding that charges collected from member units for effluent water treatment are exempt from service tax. The tribunal determined the activity qualifies as exempt "club or association" service under Section 145 of Finance Act 2012, not Business Auxiliary Service. Retrospective exemption applies from 16.06.2005 to 30.06.2012, with subsequent exemption under Notification No. 8/2017-ST from 01.07.2012 onwards. The appeal was allowed, establishing service tax exemption for government-subsidized common effluent treatment operations. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772152