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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
C J MATHEW, Technical Member, AJAY SHARMA, Judicial Member
Beena Borade – Appellant
Versus
Commissioner CGST & Central Excise Mumbai – Respondent
| Table of Content |
|---|
| 1. service tax liability is based on individual agreements in co-ownership. (Para 1 , 2) |
| 2. the court stressed the importance of individual liability and the judicial backing behind tax determinations. (Para 3 , 4 , 5) |
| 3. the tax liability was dismissed, allowing the appeals. (Para 6) |
PER: C J MATHEW
A very peculiar set of appeals from individual members of West Dadar Co-Operative Housing Society Ltd, the collective entity in appeal too, is before us. The period of dispute is between April 2007 to October 2012. The Society, formed in the year 1967-68, put up the building, including the ground floor and basement, in 1971 which was, then leased to State Bank of India; rental thereon subsidized the periodical maintenance cost of the appellants herein, as compensation for contributing to the construction, with the possession of rented premises jointly held by all of them. A trust, registered in 2001 under the name and style of West Dadar Premises Trust, and with the then Chairman of the Society as trustee, obtained allotment of the impugned premises following which lease deed was entered into between the Trust and State Bank of India for the period from March 2001 and Febru
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