Co-operative housing society providing residential flats to members does not constitute taxable service...

Co-operative housing society providing residential flats to members does not constitute taxable service under "construction of residential complex" due to doctrine of mutuality. Society and members not separate entities, hence no service provider-recipient relationship exists. Activity falls under "Club or Association Service". Demand unsustainable as per Supreme Court's decision in Calcutta Club case covering pre and post-negative list regime periods. Even if time-barred, no suppression of facts attributable to society given interpretational issues involved. Demand unsustainable on grounds of doctrine of mutuality and time bar. .....

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