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2014 (5) TMI 463 - HC - Service TaxDemand of service tax from Cooperative Society - principle of mutuality - Consultancy service - Held that:- society is engaged for commercial activities, the fact remains that the respondent/ society is a Cooperative Society established by the M,P, Cooperative Societies Act and in the matter of consultancy being undertaken, it has been appointed as a nodal agency by the State Government. By administrating and managing the Milk Unions, the Appellant is only fulfilling its statutory responsibility and obligations towards its constitutent members. If any service is rendered in connection with the promotion and furtherance of its objects by the Appellant, the same would amount to rendering service to itself. Therefore, the Appellant can not be held to be a service provider and the Milk Unions service recipients. This finding was reconsidered by the Appellate Tribunal and the Appellate Tribunal has also affirmed the same mainly on the ground that the society is not conducting any commercial activities in the matter of consultancy service but only rendering consultancy service to various Milk Unions, i.e. the member societies which are functioning under its guidelines being Apex society and a nodal agency - Decided against Revenue.
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