2023 (3) TMI 239

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...., MEMBER (TECHNICAL) Shri K. Venkatesan, Learned Advocate for the Appellant Shri R. Rajaraman, Learned Assistant Commissioner for the Respondent ORDER Brief facts of the case are that the appellant is a company registered under the Companies Act, 1956, being an association with 14 member units, engaged in the activity of treating effluents discharged from the member units. They also co....

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....g penalties. After due process of law, the Original Authority, vide order impugned herein, confirmed the demand of Service Tax along with interest and imposed penalty. Aggrieved by such order, the appellant is now before the Tribunal. 4.1 Learned Counsel Shri. K. Venkatesan appeared and argued on behalf of the appellant. It is submitted by him that the appellant-unit is situated in SIPCOT, Peru....

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....e appeal may be allowed. 5. Shri R. Rajaraman, Learned Authorized Representative for the respondent, supported the findings in the impugned order. 6. Heard both sides. 7. The issue to be decided in this appeal is whether the appellant is liable to pay Service Tax on the remuneration collected from the member units for the activity of treatment of effluent water. 8. The said activity ha....

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....y section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), the Central Government hereby directs that the service tax payable on the said services by the operators of Common Effluent Treatment Plant, under section 66B of the Finance Act , 1994 but for the said practice, during the said period , shall not be required to be paid." 9. Sin....