https://www.taxtmi.com/caselaws?id=258864 The Tribunal upheld the appellate authority's decision in favor of the respondent, a Co-operative Society, regarding the interpretation of services falling under Club or association services and renting of immovable property services. The Tribunal allowed the refund claim based on the High Court of Jharkhand's judgment, rejecting the Revenue's contentions. Emphasizing the absence of mutuality of interest in the Society and the utilization of funds for maintenance, the Tribunal dismissed the Revenue's appeals and affirmed the refund granted to the respondent. en-us Tue, 20 Jan 2015 00:00:00 +0530 Wed, 22 Apr 2015 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258864 The Tribunal upheld the appellate authority's decision in favor of the respondent, a Co-operative Society, regarding the interpretation of services falling under Club or association services and renting of immovable property services. The Tribunal allowed the refund claim based on the High Court of Jharkhand's judgment, rejecting the Revenue's contentions. Emphasizing the absence of mutuality of interest in the Society and the utilization of funds for maintenance, the Tribunal dismissed the Revenue's appeals and affirmed the refund granted to the respondent. Case-Laws Service Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258864