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TMI Blog2013 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... Commr.(AR) Per: S S Kang: Heard learned Addl. Commissioner (AR) as none appeared on behalf of the appellant in spite of notice. 2. The appellant filed this application for waiver of pre-deposit of amount of Service Tax of Rs.1,42,50,531/-, interest and penalties. The demand is confirmed on the ground that the applicant provided effluent treatment service to their member units, which is taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India in the Ministry of Finance (Department of Revenue) number GSR 566(E), dated the 25th July, 2011, issued in exercise of the powers, conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), granting exemption from the whole of Service Tax leviable under section 66 there for, on the club or association service referred to in sub-clause (zzze) of clause (105) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 (1 of 1944), shall be applicable in case of refund under this section." 5. We find that 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. 6. In view of the retrospective exemption to effluent plants set-up wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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