Service tax on society/ mutual concern

Dear Sir It has been registered a Society under Society Registration Act 1860 for mutual benefit of members. It has been contributing a member ship fee in two way one is life membership fee of Rs 111000 one time and other is general member ship fee Rs 9000 per month. Member fee is utilized for meeting running expense of society. Society is formed for mutual benefit of member for acquiring land from contribution of members and build the flat for members from among contribution. My issue is that is service tax is chargeable on membership fee collected from members. However when service provider and service receiver is same, it is “self service” and whether service tax is chargeable on self service. Service tax is applicable if there is service. Other issue is that Contributing money in land contribution by members whether it is liable for service tax and no legal documents such as agreement to sales is executed. Thanks Pushkar Gupta
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Please read many articles on this subject. There are anumber of high court decisions saying that there can be no service to self as you mentioned. Presenlty before the SC.

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