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2020 (10) TMI 439 - AT - Service TaxLevy of Service tax - Club or Association Services or not - contribution paid by the members to the Appellant i.e. Co-operative Housing Society towards maintenance and common expenses - HELD THAT:- The issue involved in the instant appeal is no more res integra and is very much covered by the appellant own case TAHNEE HEIGHTS CO-OPERATIVE HOUSING SOCIETY LIMITED VERSUS COMMISSIONER OF CGST, MUMBAI SOUTH [2018 (10) TMI 901 - CESTAT MUMBAI] where it was held that the purpose for which the appellant's society was incorporated, clearly demonstrate that it is not at all provides any service to its members and the share of contribution is to meet various purposes. The case of the appellant is not confirming to the requirement of 'service', as per the definition contained in Section 65B(44) of the Act. Appeal allowed - decided in favor of appellant.
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