2023 (6) TMI 370

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....vices pertain to treatment of effluents and industrial waste generated in industrial unit, storage and disposal of industrial waste after treatment at GIDC drainage area as per criteria of Gujarat Pollution Control Board. During the treatment of such effluents/ industrial waste, no different product emerges. It was also noticed that the appellant for carrying out effluent treatment activities and disposal of industrial waste for and on behalf of customers charged amount as disposal charge from its customers. It was contended by the revenue that such services provided to customers / members for effluent treatment and disposal of waste are appropriately classifiable under the category of service of club and association service. Accordingly, T....

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.... sustainable in light of Hon'ble Supreme Court judgment in the case of State of West Bengal vs. Calcutta Club Limited- 2019 (29) GSTL 545 (SC). He also placed reliance on the following judgment:- Bharuch Enviro Infrastructure Ltd Vs. CCE - 2008 (7) TMI 28 - CESTAT Globe Enviro Care Ltd vs. CCE - 2010 (10) TMI 334 - CESTAT Odyssey Organics Pvt. Ltd Vs. CCE - 2013 (3) TMI 732 - CESTAT Odyssey Organics Pvt. Ltd vs. CCE - 2016 (11) TMI 584 - CESTAT Vippy Waste & Effluent Management Co. vs. CCE - 2012 (8) TMI 816 - CESTAT Glove Enviro Care Ltd Vs. CCE - 2012 (9) TMI 669 - CESTAT NAndesari Industries Association Vs. CCE - 2019 (11) TMI 298 - CESTAT Rajasthan Co-Operative Dair....

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....siness organization and its customers are not the members of such business organization. It is also fact that the dealing being on principle to principle basis there is no mutuality interest between the appellant and its customers. In view of the above fact there is no iota of doubt that there is no relationship of club and association between the appellant and its customers. Therefore, the demand raised under club or association, in our considered view cannot be sustained. 4.1 Without prejudice to our above finding, we also find that even though the contention of the Revenue is accepted, the demand under club or association service shall not sustain in the light of Hon'ble Supreme Court judgment in the case of State of West Bengal vs. C....