AAAR: Entire contribution received by 'Association' from apartment owners/members taxable, upholds AAR

AAAR upholds AAR, holds that entire contribution received towards the maintenance of common areas/facilities by appellant, an association of apartment owners, from its members is taxable; Refers to scope of ‘supply’ contained u/s 7 of CGST Act, 2017, infers that “meaning of service is to be taken from the recipient’s point of view and accordingly, it can be said that any transaction which gives the recipient a benefit can be considered as a service”; Applying the sa...