https://www.taxtmi.com/caselaws?id=399465 Maintenance and common expense contributions collected by a co-operative housing society from its members were held not to constitute taxable club or association services, because the levy requires a service relationship between distinct persons and the society's receipts were for common upkeep under its bye-laws. Applying mutuality, the contributions did not satisfy the definition of "service" under Section 65B(44) of the Finance Act, 1994, and the explanation to that provision did not change the result on these facts. Following the society's earlier identical case, the tax paid was held refundable and consequential relief was granted. en-us Fri, 11 Sep 2020 00:00:00 +0530 Mon, 12 Oct 2020 11:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399465 Maintenance and common expense contributions collected by a co-operative housing society from its members were held not to constitute taxable club or association services, because the levy requires a service relationship between distinct persons and the society's receipts were for common upkeep under its bye-laws. Applying mutuality, the contributions did not satisfy the definition of "service" under Section 65B(44) of the Finance Act, 1994, and the explanation to that provision did not change the result on these facts. Following the society's earlier identical case, the tax paid was held refundable and consequential relief was granted. Case-Laws Service Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399465