https://www.taxtmi.com/caselaws?id=399465 The Tribunal ruled in favor of the Cooperative Housing Society, holding that the contributions from members for maintenance and common expenses were not liable for Service Tax. The Tribunal found that the society, as a body corporate under the Act of 1960, did not provide services to its members but collected contributions for specific purposes outlined in the bye-laws. Relying on the principle of mutuality and previous decisions, the Tribunal concluded that the activities of the society should not be considered taxable services. The appeal was allowed, setting aside the impugned order, and the Appellant received consequential relief. 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 The Tribunal ruled in favor of the Cooperative Housing Society, holding that the contributions from members for maintenance and common expenses were not liable for Service Tax. The Tribunal found that the society, as a body corporate under the Act of 1960, did not provide services to its members but collected contributions for specific purposes outlined in the bye-laws. Relying on the principle of mutuality and previous decisions, the Tribunal concluded that the activities of the society should not be considered taxable services. The appeal was allowed, setting aside the impugned order, and the Appellant received consequential relief. Case-Laws Service Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399465