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2013 (1) TMI 141 - AT - Service TaxWaiver of Pre-deposit - Club or Association Service - Assessee is a co-operative society - Maharashtra Co-operative Societies Act, 1960 – Set up a Common Effluent Treatment plant for providing effluent treatment to their member industries - Section 145 of the Finance Act, 2012 - Held that:- Section 145 of the Finance Act, 2012 granted retrospective exemption in respect of the effluent plants ‘Project’ means common facility set-up for treatment and recycling of effluents and solid wastes, with financial assistance from the Central Government or a State Government As the 50% of the project cost was raised by the members for setting up the effluent plant and remaining by subsidy i.e. 25% subsidy from Ministry of Environment and Forest, 20% subsidy from MIDC and 5% subsidy from MPCB. Set aside the order in favour of assesse
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