https://www.taxtmi.com/caselaws?id=446841 CESTAT Ahmedabad set aside the service tax levy on a cooperative society managing commercial buildings for its members. The tribunal applied the doctrine of mutuality, holding that no service was provided between separate persons since the society and its members were legally one entity. Following its identical ruling in Sumel Business Park-3 case, the tribunal found the activity did not constitute "service" under Section 65B(44) due to the mutual relationship between the cooperative society and its members. The appeal was allowed. en-us Tue, 05 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446841 CESTAT Ahmedabad set aside the service tax levy on a cooperative society managing commercial buildings for its members. The tribunal applied the doctrine of mutuality, holding that no service was provided between separate persons since the society and its members were legally one entity. Following its identical ruling in Sumel Business Park-3 case, the tribunal found the activity did not constitute "service" under Section 65B(44) due to the mutual relationship between the cooperative society and its members. The appeal was allowed. Case-Laws Service Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446841