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96J. Special exemption from service tax in certain cases.
(1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of membership fee collected by a club or association formed for representing exemption industry or commerce, during the period on and from the 16th day of June, 2005 to the 31st day of March, 2008 (both days inclusive),cases.
(2) Refund shall be made of all such service tax which has been collected but which would not have been so collected if sub-section (1) had been in force at all material times.
(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of 30 service tax shall be made within six months from the date on which the Finance Bill, 2011 receives the assent of the President.
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