https://www.taxtmi.com/caselaws?id=255947 The Tribunal ruled in favor of the appellants, including a gymkhana and cooperative housing societies, regarding the liability to pay service tax for services provided to their members. The exclusion clause under Section 65(25a) of the Finance Act, 1994 was found to apply, exempting the appellants from service tax. The Tribunal accepted the refund claims filed by the cooperative housing societies for service tax paid. Citing relevant judgments emphasizing the principle of mutuality, the Tribunal set aside the impugned orders, allowing the appeals and providing consequential relief to the appellants. en-us Thu, 18 Dec 2014 00:00:00 +0530 Tue, 07 Jul 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255947 The Tribunal ruled in favor of the appellants, including a gymkhana and cooperative housing societies, regarding the liability to pay service tax for services provided to their members. The exclusion clause under Section 65(25a) of the Finance Act, 1994 was found to apply, exempting the appellants from service tax. The Tribunal accepted the refund claims filed by the cooperative housing societies for service tax paid. Citing relevant judgments emphasizing the principle of mutuality, the Tribunal set aside the impugned orders, allowing the appeals and providing consequential relief to the appellants. Case-Laws Service Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255947