Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in M/s Panoli Enviro Technology Limited v. Commissioner of Central Excise & ST, SURAT-II [Service Tax Appeal No. 10813 of 2013-DB dated July 07, 2023] held that the effluent does not qualify to be a 'good' as per the Sales of Goods Act, 1930 ("the Sales of Goods Act") and as per definition of Goods Transport Agency ("GTA") only the transportation of 'goods' is covered under GTA service. Thus, transportation of effluent by GTA is out from the ambit of service tax.
Citation :
Service Tax Appeal No. 10813 of 2013-DB dated July 07, 2023
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
