Taxability of housing society member subscriptions upheld on covered precedent; stay petition and appeal dismissed.

Monthly subscription collected by a co-operative housing society from its members for managing, maintaining and administering buildings was treated as taxable service activity, with the issue regarded as already covered by earlier decisions. On that basis, the dispute was resolved against the appellant and in favour of the Revenue. The stay petition and the appeal were both dismissed, and the tax demand remained undisturbed.

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Issues: Whether service tax was leviable on monthly subscription collected by a co-operative housing society from its members for managing, maintaining and administering the buildings.

Analysis: The issue was treated as already covered by earlier decisions holding that such receipts from members by a co-operative housing society did not escape service tax liability on the basis claimed by the appellant.

Conclusion: The issue was decided against the appellant and in favour of the Revenue.

Final Conclusion: The stay petition and the appeal were both dismissed, leaving the demand undisturbed.

Ratio Decidendi: Where the dispute is governed by earlier binding or persuasive precedent on the taxability of member contributions collected by a co-operative housing society, the matter is to be decided consistently with that covered position.

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