9911796707
TMI Blog2012 (8) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... the words "of dyeing units" was omitted. Consequent upon amendment made by Notification No.1/2012-S.T., club or association service provided by an association in relation to a common facility set up for treatment and recycling effluent or solid waste is exempted from the service tax. This notification has been given retrospective effect by Section 145 of Finance Act, 2012 from June, 2005. Therefore appellant is squarely covered by the exemption Notification and the activities undertaken by them is not liable to service tax - Decided in favor of assessee - ST/168/08 - A/960/WZB/AHD/2012 - Dated:- 19-6-2012 - M V Ravindran, B S V Murthy, JJ. For Appellant: Shri J H Motwani, Adv. For Respondent: Shri J S Negi, AR. Per: B S V Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1944. 3. The learned counsel for the appellant submitted that with the introduction of Section 145 in the Finance Act, 2012, the services provided by club or association in relation to common facilities set up for treatment and recycling effluent and solid waste with the financial assistance from the Central Government or State Government have been given exemption with retrospective effect from 16.06.2005. The period involved in the dispute is covered by the provision of Financial Act, 2012 and therefore the demand is not sustainable. Learned A.R. submitted that appellant is not an association but a limited company and therefore is not covered by the exemption with retrospective effect. Only club or association including regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Clause 105(zzze) of Section 65 of the Finance Act, 1944 as amended defines taxable service means any service provided or to be provided to its members, by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount. 6. In the show-cause notice, a view was also taken that a company or association that are formed for providing services of common facilities on payment of the subscription are liable to pay service tax. At the time when the impugned order was passed, there was no exemption notification for the services rendered by the appellant. Therefore they had submitted the activities in question were not covered by the club or association service. It was submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vities undertaken by them is not liable to service tax. 8. It was submitted by the learned A.R. that the appellant company being a limited company is not covered by the term association and exemption available is only to the association. However, it was pointed out by the learned counsel that the appellant is registered under Section 25 of the Companies Act, 1956 which provides that the word "limited" can be dispensed with in respect of an association formed as a limited company for promoting commerce, art, science, religion, charity or any other object. He submits that the appellant is registered as company under Section 25 only and the character of the company being an association does not change just because they are registered as a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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