https://www.taxtmi.com/caselaws?id=207838 The High Court ruled that a common single appeal against multiple appeals was not maintainable, allowing separate appeals for each case. It determined that a Co-operative Housing Society and its members are not distinct legal entities for tax purposes, clarifying that the Society did not provide services to its members in construction activities. Emphasizing the necessity of a clear service provider and recipient relationship for tax liability, the Court dismissed the Tax Appeal as no legal question arose, despite interpreting a Board's Circular distinguishing the Society from a developer/promoter. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 06 Oct 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207838 The High Court ruled that a common single appeal against multiple appeals was not maintainable, allowing separate appeals for each case. It determined that a Co-operative Housing Society and its members are not distinct legal entities for tax purposes, clarifying that the Society did not provide services to its members in construction activities. Emphasizing the necessity of a clear service provider and recipient relationship for tax liability, the Court dismissed the Tax Appeal as no legal question arose, despite interpreting a Board's Circular distinguishing the Society from a developer/promoter. Case-Laws Service Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207838