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    <title>2022 (2) TMI 1009 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the cooperative society, holding that the services provided to its members were not subject to service tax due to the principle of mutuality of interest. It was determined that the show-cause notice issued by the department was time-barred, as the society had proactively communicated its activities earlier. The decision, pronounced on 22/02/2022, allowed both appeals, setting aside the impugned orders and providing consequential relief, if any, as per law.</description>
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      <description>The Tribunal ruled in favor of the cooperative society, holding that the services provided to its members were not subject to service tax due to the principle of mutuality of interest. It was determined that the show-cause notice issued by the department was time-barred, as the society had proactively communicated its activities earlier. The decision, pronounced on 22/02/2022, allowed both appeals, setting aside the impugned orders and providing consequential relief, if any, as per law.</description>
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