TMI Blog2013 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of "Club or Association Service". 3. The contention of the applicant in the appeal memorandum is that the applicant is a co-operative society and is registered under the Maharashtra Co-operative Societies Act, 1960 and set up a Common Effluent Treatment plant for providing effluent treatment to their member industries. The adjudicating authority confirmed the demand and imposed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n association including registered cooperative societies, in relation to the project, shall be deemed to have, and deemed always to have, for all purposes, validly come into force on and from the 16th day of June, 2005 at all materials times. (2) (3) . Explanation For the removal of doubts, it is hereby declared that (i) project means common fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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