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2015 (4) TMI 745 - AT - Service TaxRefund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts from their members towards maintenance charges, parking charges, NOC Charges, antenna charges, water charges and electricity charges, etc - First appellate authority has decided in favor of assessee - Revenue in appeal before the Apex Court against the decision of Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. (2012 (6) TMI 636 - Jharkhand High Court). Held that:- the appellate authority's order is correct for more than one reasons. Firstly, we find that the first appellate authority has correctly followed the law has been laid down by the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. - secondly the findings recorded by the first appellate authority that there is no mutuality of interest in this case is correct as the respondent is a Co-operative society and the provisions of Maharashtra Co-Operative Act will apply. - Thirdly, we find that the amount which have been collected by the respondent from their members is undisputedly utilised for maintenance and upkeep of the society; property for which all members are charged depending upon the space occupied by the member of the society. - first appellate authority is correct in coming to the conclusion the orders in original need to be set aside and the respondent is eligible for refund of the amounts paid by them "under protest" - Decided against Revenue.
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