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2012 (9) TMI 669 - CESTAT, AHMEDABADServices rendered for the common affluent treatment application which is erected and maintained by them for the industries in GIDC, Surat - liability confirmed on the ground that the appellant has provided the services of club or association services during the period April 2008 to March 2010 - Held that:- Issue is now covered by Tribunal decision in case of Vapi Waste and Affluent Management Company, (2012 (8) TMI 816 - CESTAT, AHMEDABAD) wherein it was held that 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. Therefore appellant is squarely covered by the exemption Notification and the activities undertaken by them is not liable to service tax - Decided in favor of assessee.
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