Co-operative housing society providing residential flats to ...

Residential flats by co-op housing society for members exempted from "construction service" tax under mutuality doctrine.

Case Laws Service Tax

November 26, 2024

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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Co-operative housing society providing residential flats to ...

Residential flats by co-op housing society for members exempted from "construction service" tax under mutuality doctrine.

Case Laws Service Tax

November 26, 2024

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