Service tax exemption validation for club or association services grants retrospective effect and enables refunds subject to a claim period. The notification G.S.R. 566(E) is deemed to have validly come into force from 16 June 2005, validating the service tax exemption for club or association service supplied by clubs, associations or registered cooperative societies in relation to a project. Refunds must be made of service tax collected that would not have been collected had the notification been in force, and refund claims must be filed within six months from the date the Finance Bill, 2012 receives presidential assent. 'Project' means a common facility for treatment and recycling of effluents and solid wastes with government financial assistance.