https://www.taxtmi.com/caselaws?id=394968 The Tribunal allowed the appeal of a registered cooperative society, holding that they were not liable for service tax under Commercial Construction. The Tribunal emphasized the principle of mutuality of interest and noted ongoing litigation on the tax liability of entities like cooperative societies. Due to the legal background and the appellant's genuine belief that their activities were not taxable, the demand for service tax for the period from April 2011 to September 2014 was deemed time-barred. The decision was solely based on the limitation issue, and the impugned order was set aside, allowing the appeal. en-us Tue, 14 Jan 2020 00:00:00 +0530 Fri, 01 May 2020 11:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394968 The Tribunal allowed the appeal of a registered cooperative society, holding that they were not liable for service tax under Commercial Construction. The Tribunal emphasized the principle of mutuality of interest and noted ongoing litigation on the tax liability of entities like cooperative societies. Due to the legal background and the appellant's genuine belief that their activities were not taxable, the demand for service tax for the period from April 2011 to September 2014 was deemed time-barred. The decision was solely based on the limitation issue, and the impugned order was set aside, allowing the appeal. Case-Laws Service Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394968