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2023 (12) TMI 525 - AT - Service TaxLevy of Service tax - Club or Association Service - doctrine of mutuality - management and maintenance of Sumel Business Park-2 of commercial scheme comprising various commercial buildings owned by the member of the appellant society - HELD THAT:- It is found that in the absolutely identical issue involved in the identical facts in the appellant’s own case for a different society i.e. Sumel Business Park-3 Corporative Service Society Limited, this Tribunal in THE SUMEL BUSINESS PARK 3 CO OPERATIVE SERVICE SOCIETY LTD VERSUS C.S.T. -SERVICE TAX - AHMEDABAD [2023 (10) TMI 740 - CESTAT AHMEDABAD] decided the matter in favour of the appellant, holding that In the present case since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be said that a person had provided service to another person. There is no difference between the corporative society and its members that means both are one. Accordingly, there is no service provision by one person to another person. Therefore even as per the definition of service provided under section 65B(44) with effect from 01.07.2012, the activity between the appellant and it's members does not fall under the definition of service. From the above decision of this Tribunal, it can be seen that the facts and the legal issue involved in the present case is same as in the above case. Therefore, the ratio of the above decision is squarely applicable in the present case - the impugned order set aside - appeal allowed.
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