https://www.taxtmi.com/caselaws?id=784895 Levy of service tax on services rendered solely to cooperative society members is barred by the doctrine of mutuality, relying on the SC ratio that such intra-member transactions do not constitute taxable 'service', and consequently no service tax can be demanded; other contested activities fall below the statutory threshold for taxable service during the relevant period and are therefore not exigible, rendering the departmental demand unsustainable and resulting in allowance of the appeal. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784895 Levy of service tax on services rendered solely to cooperative society members is barred by the doctrine of mutuality, relying on the SC ratio that such intra-member transactions do not constitute taxable 'service', and consequently no service tax can be demanded; other contested activities fall below the statutory threshold for taxable service during the relevant period and are therefore not exigible, rendering the departmental demand unsustainable and resulting in allowance of the appeal. Case-Laws Service Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784895