India Exempts Club Services from Service Tax for Government-Aided Waste Treatment Projects; Later Rescinded in 2012
The Government of India, through Notification No. 42/2011-Service Tax dated July 25, 2011, exempts services provided by certain clubs or associations from service tax. This exemption applies to services related to projects involving the setup of common facilities for the treatment and recycling of effluents and solid waste, which receive financial assistance from the central or state government. The notification was issued under the powers conferred by the Finance Act, 1994, and was later rescinded by Notification No. 34/2012-Service Tax on June 20, 2012.
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