2012 (12) TMI 644

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.... Kulkarni, Deputy Commissioner (AR) Per: S.S. Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the demand of service tax is confirmed on the ground that the appellant provided club or association service to their members. 3. The appellant is a co-operative society registered under the Maharashtra Co-operative Societies Act, 1960. The appella....

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....reproduced below:-     "145. Validation of exemption given to club or association including co-operative societies in relation to project - (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 566 (E), dated the 25th July, 2011, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Ac....

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.... an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2012 receives the assent of the President.      Explanation. - For the removal of doubts, it is hereby declared that,-         (i) project means common facility set-up for treatment and recycling of effluents an....