𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗳𝗼𝗿 𝗛𝗼𝘂𝘀𝗶𝗻𝗴 𝗦𝗼𝗰𝗶𝗲𝘁𝗶𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Construction services provided by a cooperative housing society to its members constitute 'self-service' and are not liable to service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: Shrinandnagar V Co Operative Housing Society Limited vs. C.S.T.-Service Tax, Ahmedabad. 𝗜𝘀𝘀𝘂𝗲: Whether the construction services provided by the appellant to its members are subject to service tax? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided construction services to its members, contending that there was no service provider-recipient relationship due to mutuality of interest.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that construction services by cooperative housing societies or builders during construction until sale deed execution constitute 'self-service' and are exempt from service tax. Services for personal use also fall under the exclusion in 'residential complex' definition. The appeal was allowed, setting aside the service tax demand.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Shrinandnagar V Co Operative Housing Society Limited vs. C.S.T.-Service Tax, Ahmedabad. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 24 March 2023 📜 This ruling establishes that construction services by cooperative housing societies to their members are considered 'self-service' and are not subject to service tax.