Service tax exemption for common effluent and waste treatment expanded to include registered cooperative societies and removes unit-specific discharge limit. The notification amends the principal service tax exemption by substituting 'of dyeing units' with ', including registered cooperative societies,' to expressly include registered cooperative societies in the exemption for common facilities for treatment and recycling of effluents and solid waste, and omits from the Explanation the words referencing effluents 'discharged by dyeing units,' thereby removing the explicit unit-specific discharge limitation.