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TMI Blog2020 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Service Tax Appeal No. 85670 of 2019 - FINAL ORDER NO. A/85744/2020 - Dated:- 11-9-2020 - HON BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) Mr. Prasad Paranjape, Advocate for the Appellant Mr. Nitin M Tagade, Deputy Commissioner Authorised Representative for the Respondent ORDER This Appeal has been filed against the order dated 12.10.2018 passed by the Commissioner of Central Tax (Appeals-I), Mumbai in Order-in-Appeal No. IM/CGST/A-I/MUM/390/18-19. 2. The issue involved a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egative list, in Appellant s own case for the period July, 2015 to January, 2017, the identical issued has been decided by this Tribunal in favour of the Appellant in the matter of Tahnee Heights Co-operative Housing Society Ltd. vs. Commr. of CGST, Mumbai South; 2018-TIOL-3296-CESTAT-MUM. Per contra learned Authorised Representative appearing for the Revenue reiterated the findings recorded in the impugned order and prayed for dismissal of appeal. 5. I have heard learned counsel for the appellant and learned Authorised Representative for the revenue and perused the case records including the synopsis as well as the case laws cited by the learned counsel and considered the rival submissions. I have gone through the case law cited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of principle of mutuality vis-a-vis leviability of tax on the club or association service, this Tribunal in the case of Federation of Indian Chambers of Commerce Industry (supra) has held that on application of the principle of mutuality, services provided by clubs/association to their respective members would not fall within the ambit of the taxable club or association service. Further, in the case of Matunga Gymkhana (supra), this Tribunal has also taken the similar view. Though the said decisions were rendered under the un-amended definition of taxable service (effective up to 30.06.2012O, but the ration laid down therein is squarely applicable to the post amended definition of service contained in the negative list regime ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also provides that the committee shall apportion the share of each member towards the charges of the society on the basis mentioned therein. 10. On perusal of the above statutory provisions, it reveals that upon registration of the society, the same is legally accepted as a body corporate and thereafter, its function and operation are strictly guided as per the laid down bye laws, provided for the purpose. In this case, it is no doubt, a fact that the appellant is a co-operative society and is duly incorporated under the Act of 1960. The appellant also do not provide any service to its members, who pay the amount towards their share of contribution, for occupation of the units in their respective possession. Further, the fact is also no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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