Page 128 - GSTL_2nd July 2020 _Vol 38_Part 1

46 GST LAW TIMES [ Vol. 38
2020 (38) G.S.T.L. 46 (Tri. - Ahmd.)

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
NANDESARI INDUSTRIES ASSOCIATION
Versus
C.C.E. & S.T., VADODARA-I
Final Order No. A/11902/2019-WZB/AHD, dated 30-9-2019 in Appeal
No. ST/556/2011
Club or Association service - Project for treatment and recycling of ef-
fluents and solid wastes by Industry Association exempted from Service Tax
when such project financially assisted by Central or State Government - Sec-
tions 65(25aa) and 65(105)(zzze) of Finance Act, 1994 - Section 145 of Finance
Act, 2012. [paras 5, 6]
Appeal allowed
CASE CITED
Vapi Waste & Effluent Management Co. v. Commissioner
— 2012 (28) S.T.R. 356 (Tribunal) — Referred ............................................................................. [Para 3]
REPRESENTED BY : Shri Sailesh Vyas, Advocate, for the Appellant.
Shri K. Kinariwala, Assistant Commissioner (AR),
for the Respondent.
[Order per : Ramesh Nair, Member (J)]. - The issue involved is that the
appellant is an industry association set up for the activity of treatment and recy-
cling of effluents and solid wastes.
2. The Revenue has demanded the Service Tax under the Club or Asso-
ciation Service referred under sub-clause (zzze) of clause (105) of Section 65.
3. Sh. Sailesh Vyas, Ld. Counsel appearing on behalf of the appellant
submits that the very same service is exempted by virtue of Section 145 of Fi-
nance Act, 2012. He also submits that as per the condition of said Section, in the
present case also the financial assistance was sanctioned by Government of Guja-
rat in the Ministry of Industry. In this regard he invited our attention to the sanc-
tion letter issued by the Industry Commissionerate. He also referred to the deci-
sion of this Tribunal in the case of Vapi Waste & Effluent Management Co. v.
Commr. of C.Ex., Daman - 2012 (28) S.T.R. 356 (Tri. - Ahmd.).
4. Sh. K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on
behalf of the Revenue reiterates the findings of the impugned order.
5. Heard both sides and perused the records. We find that Club and
Association Service for the purpose of treatment of effluent has been exempted
by Section 145 of Finance Act, 2012 which is reproduced below.
“145. Validation of exemption given to club or association including
cooperative societies in relation to project. - (1) The notification of the
Government of India in the Ministry of Finance (Department of Revenue)
number G.S.R. 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
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