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2012 (12) TMI 823 - CESTAT MUMBAIWaiver of Pre-deposit - Service Tax, interest and penalty - Demand is confirmed that the applicant provided club or association services to their members, which is a taxable service - Held that:- We find that now vide Section 145, the services provided by Club or Association in relation to common facilities set up for treatment and recycling effluent and solid water, with the financial assistance from the Central & State Government, has been given retrospective amendment with effect from 16.6.2005. Stay petition allowed.
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