TaxTMI 
TaxTMI 
2020 (12) TMI 700
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....harmendra Singh, Superintendent, Authorised Representative for the Respondent ORDER Rejection of refund claim on Service Tax paid under protest on contribution received from members of a co-operative housing society is assailed in this appeal. 2. Factual back-drop of the case, in a nutshell, is that appellant filed refund claim on 03.08.2017 amounting to Rs. 8,06,393/- towards Service Tax paid ....
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....A/86200/2019 dated 04.07.2019 in appellant's own case as well as judgment passed in Tahnee Heights Co-operative Housing Society Ltd. Vs. Commissioner of CGST, Mumbai South reported in 2019 (21) GSTL 440 (Tri.- Mumbai) had argued that doctrine of agency, trust and mutuality clearly demonstrate that the activity carried out by the housing society was for and on behalf of the members who's contributi....
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....n the order passed by the Commissioner (Appeals). 5. Perused the case record, the case laws submitted by the appellant and the relevant notification referred above along with Circular No. 175/01/2014-ST that provided clarification about levy of Service Tax on services provided by a Residential Welfare Association vis-a-vis Order-in-Original and Order-in-Appeal. The order passed by the adjudicatin....
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.... (c)] that has clearly demonstrated that such Residential Welfare Association (RWA) must be a non-profit entity and collecting a contribution within monetary celling of Rs. 5000/- prescribed in the said notification though without expressing in clear language that in fulfilling such conditions only, doctrine of mutuality would be respected. As found from the case record, appellant was not even iss....