Exempts service provided by certain club or association from whole of service tax in respect of common facility set-up for treatment and recycling of effluents and solid waste - 42/2011-Service Tax - Service Tax

Service tax exemption for club or association services relating to government assisted common effluent and solid waste treatment facilities.

Exempts club or association service provided by an association, including registered cooperative societies, in relation to a qualifying project from the whole of service tax under the Finance Act. A qualifying project is a common facility for treatment and recycling of effluents and solid waste established with financial assistance from the central or state government. The Central Government exercised public interest powers to grant this exemption; the notification was later rescinded.