(This Notification has been Rescind vide NTF. NO. 34/2012-ST, DT. 20/06/2012)
NTF. NO. 42/2011-ST, DT. 25/07/2011
Exempts service provided by certain association of dyeing units from whole of service tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts club or association service referred to in sub-clause (zzze) of clause (105) of section 65 of the said Act, provided by an association, including registered cooperative societies, [OLD- of dyeing units ] in relation to the project, from the whole of service tax leviable thereon under section 66 of the Finance Act.
Explanation.- For the purposes of this notification, project means common facility set-up for treatment and recycling of effluents and solid waste [OMITTED- discharged by dyeing units ], with financial assistance from the central or state government.
F. No. 356/05/2011-TRU
(In this notification the words ", including registered cooperative societies," - substituted & "discharged by dyeing units" - omitted vide NTF. NO. 01/2012-ST, DT. 17/03/2012)
(Samar Nanda)
Under Secretary to the Government of India
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