https://www.taxtmi.com/caselaws?id=768191 Section 65B, Explanation 3 of the Finance Act, 1994 confines the deeming of distinct persons to an unincorporated association or body of persons and its members, so an incorporated co-operative service society did not fall within that taxable fiction for the disputed period. The analysis treats mutuality as displaced only to the extent expressly provided by statute and declines to import an income-tax based approach to narrow the service tax charging scheme. On that reasoning, the society was not liable to service tax for the period from 1 July 2012 to 31 March 2014, and the statutory interpretation favoured the assessee. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768191 Section 65B, Explanation 3 of the Finance Act, 1994 confines the deeming of distinct persons to an unincorporated association or body of persons and its members, so an incorporated co-operative service society did not fall within that taxable fiction for the disputed period. The analysis treats mutuality as displaced only to the extent expressly provided by statute and declines to import an income-tax based approach to narrow the service tax charging scheme. On that reasoning, the society was not liable to service tax for the period from 1 July 2012 to 31 March 2014, and the statutory interpretation favoured the assessee. Case-Laws Service Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768191