- Notification: Service Tax:
No service tax on Services rendered by way of treatment of effluent in the period from July 1, 2012 to March 31, 2015
The Central Government (“the Government”) vide Notification No. 08/2017-Service Tax dated February 20, 2017 has stated that the Government is satisfied by the fact that between the period from July 1, 2012 to March 31, 2015 (“the period”), according to the practice that was generally prevalent, there was non levy of Service tax on services by the operators of Common Effluent Treatment plant by way of treatment of effluent. But the said service is liable to Service tax which was not being paid due to such practice.
Therefore, now the Government has directed that Service tax is liable to be paid on said services under Section 66B of the Finance Act, 1994. But due to such prevailing practice in the relevant period, Service tax is not required to be paid for the services.