https://www.taxtmi.com/caselaws?id=762151 CESTAT Ahmedabad ruled in favor of a cooperative housing society challenging service tax demand for construction of residential complex service from October 2010 to March 2014. The tribunal applied the doctrine of mutuality, holding that services provided by the society to its members do not constitute taxable services as no distinct service provider and recipient exist. Following the SC precedent in Calcutta Club case, the tribunal classified the activities under club or association service, making them non-taxable. Additionally, the demand was held time-barred as the show cause notice was issued beyond the normal limitation period without evidence of suppression or willful misstatement. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 11:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762151 CESTAT Ahmedabad ruled in favor of a cooperative housing society challenging service tax demand for construction of residential complex service from October 2010 to March 2014. The tribunal applied the doctrine of mutuality, holding that services provided by the society to its members do not constitute taxable services as no distinct service provider and recipient exist. Following the SC precedent in Calcutta Club case, the tribunal classified the activities under club or association service, making them non-taxable. Additionally, the demand was held time-barred as the show cause notice was issued beyond the normal limitation period without evidence of suppression or willful misstatement. Case-Laws Service Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762151