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<h1>Service Tax Exemption Validated for Clubs and Associations Under Finance Act, 2012; Refund Claims Open for Eligible Projects</h1> Section 145 of the Finance Act, 2012 validates the exemption from service tax for services provided by clubs, associations, and cooperative societies related to specific projects. This exemption, initially notified on July 25, 2011, is retroactively effective from June 16, 2005. Refunds are available for service tax collected during this period, with claims to be submitted within six months after the Finance Bill, 2012 receives presidential assent. The projects eligible for this exemption involve common facilities for effluent and waste treatment, supported by government financial assistance. Refunds are subject to the provisions of section 11B of the Central Excise Act, 1944.