Retrospective Service Tax Exemption to operators of Common Effluent Treatment Plant [Notification No.08 /2017-Service Tax dated 20th of February, 2017 F.No. 137/28/2016 -Service Tax]
G. S . R. (E).- Whereas, the Central Government is satisfied that in the period commencing on and from the Ist of July 2012 and ending with the 31st of March, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non levy of service tax, on the services by the operators of Common Effluent Treatment Plant by way of treatment of effluent and this service was liable to service tax, in the said period, which was not being paid according to the said practice.
Now, therefore, in exercise of the powers conferred by section 11 C 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.
