In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
Appeal No. ST/343/2010-DB
[Arising out of OIO-01/STC/BRC-I/MP/COMMR-I/2010 dated 29/03/2010 passed by the Commissioner of Central Excise, Customs and Service Tax-VADODARA-I]
M/s. Effluent Channel Project Ltd
C.C.E. & S.T.-Vadodara-i
For Appellant: Shri. R.C.Saxena (Advocate)
For Respondent:Mr. A.Mishra (AR)
HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL)
HON’BLE MR. RAJU, Member (Technical)
Date of Hearing: 03.10.2018
Date of Decision:09.10.2018
Final Order No. A /12104/2018
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 head of “Transportation of Goods other than Water through pipeline or other conduit” service. He argued that this service provided by them is not covered on the aforesaid service as industrial effluent cannot be treated as goods. He relied on the decision of Tribunal in case of GUJARAT STATE FERTILIZERS & CHEMICALS LTD. VS C.C.E., VADODARA-2015 (37) S.T.R. 1076 (Tri.- Ahmd.) and the decision of the Tribunal in case of ONGC in Appeal No. ST/744/2010 dated 23.07.2018. He also pointed out that the said decisions have been accepted have been merit and in appellant own case Commissioner (Appeals) as dropped the demand for the subsequent period following the said decision of Tribunal. The said order has also been accepted by Revenue. Ld. AR realise on the impugned order. He stated that even if effluents 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 of Goods other than Water through pipeline or other conduit”. We find that the decision of Tribunal in case of GSFC (Supra) examines the identical issue hold in favour of appellant. The said decision has not been challenged and Revenue and Commissioner (Appeals) has dropped demand of subsequent period following the said decision.
3. In this circumstance, following the decision of Tribunal in case of GSFC. The demand is set aside and appeal is allowed.
(Pronounced in the open court on 09.10.2018)
(Raju) (Ramesh Nair)
Member (Technical) Member (Judicial)