https://www.taxtmi.com/caselaws?id=450403 CESTAT Ahmedabad allowed the appeal, setting aside service tax demand confirmed by lower authorities. The SCN suffered from incurable deficiency as it was issued solely based on Income Tax data shared by IT authorities without independent inquiry by Central Excise officers. The demand under Construction of Residential Complex was improper since the SCN failed to specify the applicable taxable service clause. The tribunal held that residential units constructed by cooperative society for members' personal use under development agreement fall under exclusion clause of section 65(91a) of Finance Act 1994, making service tax inapplicable. Citing SC precedent regarding club-member relationship, the tribunal ruled no service tax was payable on residential units created by cooperative society for members' mutual benefit. en-us Thu, 29 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450403 CESTAT Ahmedabad allowed the appeal, setting aside service tax demand confirmed by lower authorities. The SCN suffered from incurable deficiency as it was issued solely based on Income Tax data shared by IT authorities without independent inquiry by Central Excise officers. The demand under Construction of Residential Complex was improper since the SCN failed to specify the applicable taxable service clause. The tribunal held that residential units constructed by cooperative society for members' personal use under development agreement fall under exclusion clause of section 65(91a) of Finance Act 1994, making service tax inapplicable. Citing SC precedent regarding club-member relationship, the tribunal ruled no service tax was payable on residential units created by cooperative society for members' mutual benefit. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450403