https://www.taxtmi.com/caselaws?id=368935 An incorporated co-operative housing society collecting pre-determined contributions from members for common maintenance and allied expenses is not a distinct person from its members for service tax purposes. Under Section 65B(44), a taxable service requires activity by one person for another for consideration, and Explanation 3(a) applies only to an unincorporated association or body of persons and its members. Because the society is a body corporate and the collections are made on the basis of mutuality for common benefit, the intra-member receipts do not amount to taxable service. Service tax paid on such collections is therefore refundable. en-us Fri, 12 Oct 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368935 An incorporated co-operative housing society collecting pre-determined contributions from members for common maintenance and allied expenses is not a distinct person from its members for service tax purposes. Under Section 65B(44), a taxable service requires activity by one person for another for consideration, and Explanation 3(a) applies only to an unincorporated association or body of persons and its members. Because the society is a body corporate and the collections are made on the basis of mutuality for common benefit, the intra-member receipts do not amount to taxable service. Service tax paid on such collections is therefore refundable. Case-Laws Service Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368935