Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1212 - AT - Service TaxRefund of service tax - Construction of Complex Service - mutuality of interest - construction of complex service provided by appellant SHRINANDNAGAR V CO OPERATIVE HOUSING SOCIETY LIMITED to its members of the society - relationship of service provider and service recipient between cooperative societies and its members - HELD THAT:- This tribunal in the order dated 30.07.2009 [2009 (7) TMI 135 - CESTAT, AHMEDABAD] decided the matter on merit in the appellant’s favour holding that the appellant is eligible for refund however, it was remanded only for the examining the aspect of unjust enrichment, where it was held that in the absence of a contractor hired by Society and nature of the transaction between the parties and in the light of definition of service and its liability for service tax, the transaction in this case cannot be considered taxable. With the above orders of the tribunal as well as the High Court, the issue on merit that whether the service of construction of complex provided by the appellant’s cooperative housing society to its members is eligible to service tax or otherwise has been settled in favour of the appellant. The impugned order is not sustainable - Appeal is allowed.
|