Page 129 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] SMAAASH LEISURE LTD. v. COMMISSIONER OF CGST, NEW DELHI 47
under Section 66 thereof, on the club or association service referred to in
sub-clause (zzze) of clause (105) of Section 65 of the said Act, provided by a
club or an 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 material times.
(2) Refund shall be made of all such service tax which has been collected
but which would not have been so collected as if the notification referred to
in sub-section (1) had been in force at all material times.
(3) Notwithstanding anything contained in the Finance Act, 1994 (32 of
1994), an application for the claim of refund of service tax shall be made
within six months from the date on which the Finance Bill, 2012 receives the
assent of the President.
Explanation. - For the removal of doubts, it is hereby declared that, -
(i) project means common facility set up for treatment and recy-
cling of effluents and solid wastes, with financial assistance
from the Central Government or a State Government;
(ii) the provisions of Section 11B of the Central Excise Act, 1944 (1
of 1944), shall be applicable in case of refunds under this sec-
tion.”
6. In view of the above section, the Club or Association Service set up
for a project for treatment and recycling of effluents and solid wastes is exempt-
ed 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 9-9-
2010 issued by the Industry Commissionerate, it is clear that the project was fi-
nancially assisted by the State Government of Gujarat.
7. Accordingly the Service is clearly exempted under Section 145. The
impugned order is set aside, the appeal is allowed.
(Dictated and pronounced in the open Court)

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2020 (38) G.S.T.L. 47 (Tri. - Del.)
IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI
[COURT NO. I]
Justice Dilip Gupta, President and Shri Bijay Kumar, Member (T)
SMAAASH LEISURE LTD.
Versus
COMMISSIONER OF CGST, NEW DELHI
Final Order No. ST/A/51281/2019-CU(DB), dated 27-9-2019 in Application
No. ST/COD/50558/2019 in Appeal No. ST/51632/2019-DB
Appeal to Appellate Tribunal - Limitation - Delay in filing appeal -
Condonation of - Contention that delay due to sending of order copy to its old
address despite informing Department change in e-mail address and certifi-
cate of incorporation pursuant to change of name - No letter in writing was
GST LAW TIMES  2nd July 2020  129