service tax liability on coop housing society

[Sanjeev Agrawal]

a coop housing society constructs multi storey flats for its members only and thereafter transfers to them at a consideration at market rate.Will it be liable for service tax liability. does the requirement of provision of service by one person to another so as to fasten the liability of service tax is fulfilled in this case.

[Ganeshan Kalyani]

I hope the query is resolved. You got the answer ?

AI Summary

Service tax liability on cooperative housing society hinges on whether constructing and transferring flats to members constitutes a provision of service. Whether a cooperative housing society constructing multi storey flats exclusively for its members and transferring them at market consideration constitutes a service attracting service tax, focusing on whether the requirement of a provision of service by one person to another is satisfied where recipients are society members.