2012 (8) TMI 816

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....e industries located in the GIDC area, Vapi. The industrial units located in the Vapi industrial area discharging hazardous effluents are compulsorily required to become a member of the appellant association for the purpose of getting their hazardous effluents treated in their plant as per the norms prescribed by GPCB (Gujarat Pollution Control Board). Appellants charge one time payment for providing the service and also charge from industrial units on monthly basis on the estimated cost of operation of the effluent treatment facility. 2. On the ground that the appellant is an association of operating units of GIDC Vapi and the appellant association is providing services after charging subscription from the members is liable to pay servi....

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....n facility for treatment and recycling of effluent and solid waste discharged by the units who are required to become a member compulsorily and pay one time fee as well as monthly subscription. 5. The relevant definition of club or association of the taxable service are as under: "The "Club or association" is defined under Clause (25a) of Section-65 of the Finance Act, 1994 as amended by the Finance Act, 2005. The definition as on 16.06.2005 reads as under:- "Club or association" means any person or body of persons providing services, facilities or advantages, for a subscription or any other amount, to its members, but does not include- (i) Any body established or constituted by or under any law for the lime being in force; or ....

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....25.07.2011 was issued which exempted club or association service provided by an association of dyeing units for treatment and recycling of effluents and solid waste. Notification No. 1/2012 - S.T. dated 17.03.2012, the words "of dyeing units" was omitted. Consequent upon amendment made by Notification No.1/2012-S.T., club or association service provided by an association in relation to a common facility set up for treatment and recycling effluent or solid waste is exempted from the service tax. This notification has been given retrospective effect by Section 145 of Finance Act, 2012 from June, 2005. 7. The observations above show that the service tax was demanded from the appellant on the ground that appellant was an association and was ....