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2020 (5) TMI 1 - AT - Service TaxClub and association Service - co-operative society - provision of service from one to person to another, or not - mutuality of interest - suppression of facts or not - time limitation - HELD THAT:- The issue that whether the club, association or cooperative society are liable for service tax on services provided by these entities to their members was under litigation before various courts and judgments given by various High Courts in favour of the assessee that whenever there is service from such entities to its members, since the principle of mutuality is involved, it cannot be said that there is a provision of services. Time Limitation - HELD THAT:- Subsequently, the issue has been decided by the larger bench of Supreme Court. In this background, it cannot be said that the appellant had any malafide intention to evade the service tax. It is also submitted by the appellant that they are the registered cooperative society and all the necessary books are maintained. Therefore, the bonafide belief of the appellant is established - the entire demand is under extended period, the same will not sustain on the time bar itself. Appeal allowed - decided in favor of appellant.
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