![CESTAT Bars Recovery u/s 73 Without Prior Revision of Refund Orders u/s 84 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-Bars-Recovery-TAXSCAN.jpg "CESTAT Bars Recovery u/s 73 Without Prior Revision of Refund Orders u/s 84 [Read Order]")
CESTAT Bars Recovery u/s 73 Without Prior Revision of Refund Orders u/s 84 [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal filed by the Commissioner of Service...
![Service Tax Demand Order was received one month belatedly after its issuance: CESTAT allows Appeal of Mumbai Port Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Mumbai-CESTAT-Mumbai-Port-Trust-Service-Tax-Demand-taxscan.jpg "Service Tax Demand Order was received one month belatedly after its issuance: CESTAT allows Appeal of Mumbai Port Trust [Read Order]")
![Reimbursements collected by Customs House Agents do not qualify as Taxable Service Income: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Taxable-Service-Taxable-Service-Income-Service-Income-Customs-House-Reimbursements-Reimbursements-Collected-TAXSCAN.jpg "Reimbursements collected by Customs House Agents do not qualify as Taxable Service Income: CESTAT [Read Order]")
![CESTAT Rules CENVAT Credit on Input Services Valid for Commercial Property Rentals, Reverses ₹3.23 Crore Denial [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Kolkata-CESTAT-Rules-CENVAT-Credit-Input-Services-TAXSCAN.jpg "CESTAT Rules CENVAT Credit on Input Services Valid for Commercial Property Rentals, Reverses ₹3.23 Crore Denial [Read Order]")
![Car Parking Fees Levied by Shopping Mall not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Kolkata-Car-Parking-Service-Tax-in-Shopping-Mall-CESTAT-decision-on-parking-fee-tax-TAXSCAN.jpg "Car Parking Fees Levied by Shopping Mall not Liable to Service Tax: CESTAT [Read Order]")
Failure to Respond to initial Service Tax SCN not Intention to Suppress Facts: Karnataka HC [Read Order]
The Karnataka High Court recently held that omission to reply to the first Show-Cause Notice (SCN) issued to an Assessee by the Revenue Department does not constitute malintent to suppress facts in a...
![Failure to Respond to initial Service Tax SCN not Intention to Suppress Facts: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Karnataka-HC-Service-Tax-SCN-Karnataka-High-Court-Show-Cause-Notice-payment-of-Service-Tax-initial-Service-Tax-taxscan.jpg "Failure to Respond to initial Service Tax SCN not Intention to Suppress Facts: Karnataka HC [Read Order]")
![Liability under Works Contract Service would be taxable only from 1.7.2010: CESTAT Sets aside Demand of CCS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Custom-excise-service-tax-Works-contract-service-CCS-demands-TAXSCAN.jpg "Liability under Works Contract Service would be taxable only from 1.7.2010: CESTAT Sets aside Demand of CCS [Read Order]")
Determination of Basic Fare of Service Tax under ‘Air travel Agent service’ not include Gross Fare including Fuel Surcharge u/s 6(7) of Service Tax Rules: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the term ‘basic fare’ in terms of the definition of rule 6(7) of the Service Tax Rules,1994 was...
![Determination of Basic Fare of Service Tax under ‘Air travel Agent service’ not include Gross Fare including Fuel Surcharge u/s 6(7) of Service Tax Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Gross-Fare-including-Fuel-Surcharge-Fuel-Surcharge-Gross-Fare-Service-Tax-Rules-CESTAT-Excise-Customs-Tax-News-TAXSCAN.jpg "Determination of Basic Fare of Service Tax under ‘Air travel Agent service’ not include Gross Fare including Fuel Surcharge u/s 6(7) of Service Tax Rules: CESTAT [Read Order]")
Relief to Karnataka Golf Association: CESTAT Quashes Service Tax Demand on Club or Membership Association Service on ground of Violation u/s 65B of Finance Act [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the Karnataka Golf Association by quashing the service tax demand on club or membership...
![Relief to Karnataka Golf Association: CESTAT Quashes Service Tax Demand on Club or Membership Association Service on ground of Violation u/s 65B of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Karnataka-Golf-Association-CESTAT-Quashes-Service-Tax-Demand-Club-or-Membership-Association-Service-Tax-Demand-Service-Tax-CESTAT-Excise-and-Customs-TAXSCAN.jpg "Relief to Karnataka Golf Association: CESTAT Quashes Service Tax Demand on Club or Membership Association Service on ground of Violation u/s 65B of Finance Act [Read Order]")
No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no service tax can be levied on the amount collected as an advance fee from the applicants for the...
![No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Leviable-on-Amount-Advance-Fee-Applicants-for-Membership-of-Club-CESTAT-Excise-Customs-TAXSACN.jpg "No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club: CESTAT [Read Order]")
No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on “Address Commission” as the same is like the discount and not a payment for...
![No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-payable-Address-Commission-Nature-of-Discount-Not-Payment-Provision-Any-Taxable-Service-CESTAT-TAXSCAN.jpg "No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]")
![CESTAT Quashes Rejection of Refund Claim of Service Tax due to Absence of ground in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Rejection-of-Refund-Claim-Service-Tax-due-to-Absence-of-ground-in-SCN-TAXSCAN.jpg "CESTAT Quashes Rejection of Refund Claim of Service Tax due to Absence of ground in SCN [Read Order]")