Notification No. 08/2017-Service Tax, dated 20th of February, 2017

Central Government is satisfied that in the period commencing on and from the 1st  day of July 2012 and ending with the 31st March, 2015 according to the 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.

The Central government hereby directs that the service tax payable on the said services by the operators of common Effluent treatment Plant, for the said practice, during the said period, shall not be required to be paid.

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