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CESTAT : Maintenance charges collected by Cooperative Housing Societies from members non-taxable

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No service tax payable by Cooperative Housing Societies as “club or association” on maintenance charges collected from members inter alia towards repairs, beautification and security, u/s 65(25a) r/w Sec 65(105)(zzze) of Finance Act; Rejects Revenue contention that exclusion clause of Sec 65(25a) refers only to bodies which are established or constituted under a Statute and not bodies which are formed and registered under a Statute; Present dispute has been subject matter of various judgments, and no more res integra; Gujarat HC in Sports Club of Gujarat held that so far Sec 65(25a), Sec 65(105)(zzze) and Sec 66 purport to levy service tax i.r.o. services purportedly provided by club to its members, are ultra vires; Similarly, Jharkhand HC in Ranchi Club held that in view of mutuality, if club provides any service to its members in any form, then it’s not a service by one to another as foundational facts of existence of two legal entities in such transaction is missing : Mumbai Tribunal
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Guest Thursday, 27 July 2017

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