Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 25th July, 2011
Notification No. 42/2011-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 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
discharged by dyeing units, with financial assistance from the central or state
government.
(Samar Nanda)
Under Secretary to the Government of India
F. No. 356/05/2011-TRU