2012 (12) TMI 644

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..... n facility set up for treatment and recycling of effluents and solid wastes, which is set up with the financial assistance of the CG. Reading of SCN that the assessee has set up the effluent plant with the aid of the Maharashtra State Government, the service provided by assessee is exempted under the retrospective exemption. - ST/601/12-Mum - A/651/2012/CSTB/C-I - Dated:- 27-9-2012 - S.S. Kang .....

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..... as the first party, the Maharashtra Industrial Development Corporation as the second party and the members of the society as the third party for regulating day to day affairs. 4. We find that now vide Section 145 of the Finance Act, 2012 a retrospective exemption is granted in respect of the common facility set up for treatment and recycling of effluents and solid wastes, which is set up with t .....

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..... e project, shall be deemed to have, and deemed always to have, for all purposes, validly come into force on and from the 16th day of June, 2005, at all material times. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected as if the notification referred to in sub-section (1) had been in force at all material times. (3) Not .....

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