https://www.taxtmi.com/caselaws?id=211217 The court upheld the Tribunal's decision that the construction activities undertaken by Sujal Developers for a cooperative housing society were not taxable under the Finance Act, 1994. It was determined that there was no service provider-service recipient relationship as Sujal Developers were developing and selling the buildings using their own resources. The court concluded that the transaction did not meet the criteria for taxable services, and the appeal was dismissed. en-us Fri, 22 Apr 2011 00:00:00 +0530 Mon, 06 Oct 2014 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211217 The court upheld the Tribunal's decision that the construction activities undertaken by Sujal Developers for a cooperative housing society were not taxable under the Finance Act, 1994. It was determined that there was no service provider-service recipient relationship as Sujal Developers were developing and selling the buildings using their own resources. The court concluded that the transaction did not meet the criteria for taxable services, and the appeal was dismissed. Case-Laws Service Tax Fri, 22 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211217