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1. Principle of mutuality - contribution paid or made by the members to the co-operative society was occasioned by transfer of the flat - amount not chargeable to tax - HC

2. Principle of mutuality - assessee is a cooperative society engaged in the construction of flats - assessee has failed to satisfy the basis of mutuality on various grounds - AT

3. Mutual benefit society - the transactions with the bank who is not even a member of the society cannot be considered as a transaction for which principles of mutuality will apply.

4. Principle of mutuality - Co-operative Society - Any income generated from facilities, amenities, privileges provided to the members in accordance with the bye-laws and...

5. Principle of mutuality - 'Transfer fee' received from outgoing member of co-operative society - whether is not taxable on the basis of concept of mutuality? - even...

6. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

7. Banking and other Financial services - Appellants contention that being a bank run by co-operative society, they would not be liable to pay Service Tax is not tenable - AT

8. Demand of service tax - Maintenance and Repair Service - They act only as trustee or as pure agent. When the co-operative society is formed even the deposit account is...

9. Club or Association Service - principles of mutuality - the companies and co-operative societies which are registered under the respective Acts can be said to be...

10. Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions...