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.
Source a2ztaxcorp
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