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2019 (11) TMI 298 - AT - Service TaxExemption form payment of service tax - Club and Association Service for the purpose of treatment of effluent - exemption by virtue of Section 145 of Finance Act 2012 - financial assistance sanctioned by Government of Gujarat in the Ministry of Industry - HELD THAT:- The Club and Association Service for the purpose of treatment of effluent has been exempted by Section 145 of Finance Act, 2012 - the Club or Association Service set up for a project for treatment and recycling of effluents and solid wastes is exempted subject to condition that the same is set up with the Financial assistance by the Central Government or a State Government. As per the sanction letter dated 09.09.2010 issued by the Industry Commissionerate, it is clear that the project was financially assisted by the State Government of Gujarat. The Service is clearly exempted under Section 145 - appeal allowed - decided in favor of appellant.
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