No service tax on Construction of Complex by Co-op Housing Society for its Members

Shantanu Co Operative Housing Society Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The adjudicating authority precisely held that the cooperative society of the Members have provided construction of complex service to its members and the same is liable for service tax. The appellant’s contention was that the service provided by the cooperative societies to its members being involved mutuality of interest, there is no relationship of service provider and service recipient between cooperative societies and its members therefore, the same is not liable to service tax. S...