https://www.taxtmi.com/caselaws?id=431484 The Tribunal allowed the appeal, holding that the cooperative housing society is not liable to pay service tax on services provided to its members under the principle of mutuality. The appellant is entitled to a refund of the service tax paid, as the limitation period under Section 11B does not apply to amounts paid under a mistake of law. The Tribunal set aside the impugned order and granted the appellant consequential relief as per law. en-us Thu, 08 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431484 The Tribunal allowed the appeal, holding that the cooperative housing society is not liable to pay service tax on services provided to its members under the principle of mutuality. The appellant is entitled to a refund of the service tax paid, as the limitation period under Section 11B does not apply to amounts paid under a mistake of law. The Tribunal set aside the impugned order and granted the appellant consequential relief as per law. Case-Laws Service Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431484