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TMI Blog2019 (11) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... Industry - HELD THAT:- The Club and Association Service for the purpose of treatment of effluent has been exempted by Section 145 of Finance Act, 2012 - the Club or Association Service set up for a project for treatment and recycling of effluents and solid wastes is exempted subject to condition that the same is set up with the Financial assistance by the Central Government or a State Government. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f effluents and solid wastes. 2. The Revenue has demanded the Service Tax under the Club or Association Service referred under sub-clause (zzze) of clause (105) of Section 65. 3. Sh. Sailesh Vyas Ld. Counsel appearing on behalf of the Appellant submits that the very same service is exempted by virtue of Section 145 of Finance Act 2012. He also submits that as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 145. Validation of exemption given to club or association including cooperative societies in relation to project. - (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 566(E), dated the 25th July, 2011, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2012 receives the assent of the President. Explanation.- For the removal of doubts, it is hereby declared that,- (i) project means common facility set-up for treatment and recycling of effluents and solid wastes, with financial assistance from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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