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2023 (4) TMI 346 - AT - Service TaxLevy of Service Tax - Construction of Complex Service - cooperative society of the Members have provided construction of complex service to its members - mutuality of interest - HELD THAT:- This issue is settled in the case of M/s. Shrinandnagar-iv Co-operative Housing Society Limited. This Tribunal vide 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, holding 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 order of the Tribunal which was upheld by the Hon’ble High Court in [[2011 (6) TMI 289 - GUJARAT 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 liable to service tax or otherwise has been settled in favour of the appellant. Appeal allowed.
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