2018 (10) TMI 2001

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....Saxena (Advocate) For Respondent:Mr. A.Mishra (AR) Per: Raju This appeal has been filed by M/s. Effluent Channel Project Limited against remand of Service Tax and imposition of penalties. Ld. Counsel for the appellant pointed out that they are engaged in transportation of waste effluent arising from the Industrial Units. He pointed out that demand of Service Tax has been made under the he....

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....luents do not have any commercial value. The do not cease to be goods. 2. We have gone through the revival submissions, we find that the issue before us is if the service provided by the appellant is a taxable service. The prime contention of the appellant is that Industrial Effluent transported by them are not goods and therefore no service Tax can be charged under the head of "Transportation ....