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    <title>2018 (10) TMI 901 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that a cooperative housing society&#039;s activities did not constitute a taxable service for service tax purposes. The service tax paid was deemed eligible for a refund, and the appeals were allowed in favor of the appellant, setting aside the impugned order. The Tribunal emphasized the principle of mutuality, stating that services provided by societies to their members do not fall under taxable &quot;club or association&quot; service.</description>
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      <description>The Tribunal held that a cooperative housing society&#039;s activities did not constitute a taxable service for service tax purposes. The service tax paid was deemed eligible for a refund, and the appeals were allowed in favor of the appellant, setting aside the impugned order. The Tribunal emphasized the principle of mutuality, stating that services provided by societies to their members do not fall under taxable &quot;club or association&quot; service.</description>
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