TaxTMI 
TaxTMI 
2018 (1) TMI 362
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....d by Commissioner(Appeals), Revenue has filed the present appeal. 2. I have Shri Manoj Kumar, AC(AR) for the Revenue and Shri Mihir Deshmukh, Advocate for the respondent. 3. The short issue involved is as to whether the respondent is entitled to service tax paid on the services utilized for removal of hazardous waste. Commissioner(Appeals) has held in favour of the assess....
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....er the provisions of Rule 5(2) of Hazardous Waste (Management, Handling and Transbourdary Movement) Rules, 2008 ("HW Rules) "the hazardous waste shall be collected, treated, re-cycled, re-processed, stored or disposed of only in such facilities as may be authorized by the State Pollution Control Board for the purpose". Accordingly to this provision, these hazardous waste are required to be properl....
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....ity is not available with the Appellant they have opted to get the same done outside factory. Therefore there is no force in stand taken by Respondent that the said activity is post manufacturing activity. Thus it is very clear that the such disposal of Hazardous material is mandatory for the appellant and non-compliance can lead to grave consequences, and therefore the services provided by m/s.Ma....