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    <title>2023 (4) TMI 346 - CESTAT AHMEDABAD</title>
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    <description>The High Court upheld the Tribunal&#039;s decision that a cooperative society providing construction services to its members, without engaging a contractor, does not render a taxable service. The Court dismissed the Tax Appeal, ruling that the service tax demand on the cooperative society is not applicable due to the nature of the transaction being between the society and its members. The appeal was allowed, setting aside the order demanding service tax from the cooperative housing society.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436320</link>
      <description>The High Court upheld the Tribunal&#039;s decision that a cooperative society providing construction services to its members, without engaging a contractor, does not render a taxable service. The Court dismissed the Tax Appeal, ruling that the service tax demand on the cooperative society is not applicable due to the nature of the transaction being between the society and its members. The appeal was allowed, setting aside the order demanding service tax from the cooperative housing society.</description>
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