2019 (11) TMI 298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... RAJU Sh. Sailesh Vyas, Advocate appeared for the Appellant Sh. K. Kinariwala, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved is that the appellant is an industry association set up for the activity of treatment and recycling of effluents and solid wastes. 2. The Revenue has demanded the Service Tax under the Club or Association Service referr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order. 5. Heard both sides and perused the records. We find that Club and Association Service for the purpose of treatment of effluent has been exempted by Section 145 of Finance Act, 2012 which is reproduced below. "145. Validation of exemption given to club or association including cooperative societies in relation to project. - (1) The notification of the Government of India in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d as if the notification referred to in sub-section (1) had been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), 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 doub....