2010 (10) TMI 334

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....ah, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)] . - Appellant is engaged in the processing and treatment of liquid chemical effluents generated at various industries for a charge. Revenue has taken a view that the service provided by the appellant is ancillary under Business Auxiliary Services and therefore liable to s....

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.... 3. Taking note of the decisions of the Tribunal in the case of Bharuch Enviro Infrastructure Limited and the fact that stay was granted by this Tribunal in the case of Vapi Waste & Effluent Management Company Limited and also the decision of the Hon'ble High Court in the case of M/s. Green Environment Services Co-operative Society Limited - 2009 (13) S.T.R. 250 (Guj.) in a similar case, we....