𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶: 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗣𝗮𝗶𝗱 𝗯𝘆 𝗖𝗼-𝗢𝗽𝗲𝗿𝗮𝘁𝗶𝘃𝗲 𝗦𝗼𝗰𝗶𝗲𝘁𝗶𝗲𝘀 𝗙𝗼𝗿 𝗠𝗲𝗺𝗯𝗲𝗿𝘀 𝗻𝗼𝘁 𝗟𝗶𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗥𝗲𝗳𝘂𝗻𝗱 𝗮𝗹𝗹𝗼𝘄𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Co-operative societies' services to members aren't taxable, and refund claims for tax paid under mistake are not limited.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Raheja Regency Cooperative 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to a refund of service tax paid under protest. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The co-operative society filed refund claims, arguing service tax on member services is not applicable under the "Club or Association" category.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, relying on the Supreme Court’s Calcutta Club ruling, concluded that service tax does not apply to incorporated member clubs. The payment was under a mistake of law, and the limitation under Section 11B for refund claims was not applicable. The Tribunal allowed the appellant's refund claim.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Raheja Regency Cooperative vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 8 December 2022 📜 Co-operative societies are not liable for service tax on member services, and refund claims are not subject to Section 11B limitation.