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Co-operative Society Wins Refund Claim for Service Tax; Transactions with Members Not Taxable Under Mutuality Principle.

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....Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts from their members towards maintenance charges, parking charges, NOC Charges, antenna charges, water charges and electricity charges, etc. - Refund allowed - AT....

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