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<h1>Section 96J exempts clubs from service tax on membership fees (2005-2008); refund claims due within 6 months of 2011 assent.</h1> Section 96J of the Finance Act, 1994 provides a special exemption from service tax for membership fees collected by clubs or associations representing industry or commerce from June 16, 2005, to March 31, 2008. Any service tax collected during this period must be refunded if it would not have been collected under this exemption. Refund claims must be submitted within six months from the date the Finance Bill, 2011 received Presidential assent. This provision was inserted by the Finance Act, 2011, effective from April 8, 2011.