![Club and Club Members are not different Entities; Not required to pay Service Tax on Charges Collected from Members: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Club-and-Club-Members-Entities-pay-Service-Tax-Collected-Members-CESTAT-TAXSCAN.jpg "Club and Club Members are not different Entities; Not required to pay Service Tax on Charges Collected from Members: CESTAT [Read Order]")
Club and Club Members are not different Entities; Not required to pay Service Tax on Charges Collected from Members: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that the club is not required to pay the service tax on...
![Same Drawing and Design can be treated as Goods & Service: SC upholds Levy of Service Tax on Engineering Design & Drawings’ [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/04/Goods-and-Service-Drawing-and-Design-Supreme-Court-Levy-of-Service-Tax-Engineering-Design-and-Drawings-Service-Tax-.jpeg "Same Drawing and Design can be treated as Goods & Service: SC upholds Levy of Service Tax on Engineering Design & Drawings’ [Read Judgement]")
![Refund of Service Tax Deposited is not allowable to Assessee when it was Transferred to Consumer: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Refund-of-Service-tax-deposited-consumer-Allahabad-HC-TAXSCAN.jpg "Refund of Service Tax Deposited is not allowable to Assessee when it was Transferred to Consumer: Allahabad HC [Read Order]")
![No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/services-developer-SEZ-CESTAT-judicial-precedents-TAXSCAN.jpg "No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]")
![Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Burden-proving-Goods-foreign-Providing-Documentary-Evidence-CESTAT-TAXSCAN.jpg "Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]")
No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]
When determining who is the "Related Party" under the Central Excise Act for the purpose of valuation, the Supreme Court, presided over by Justices S. Ravindra Bhat and Dipankar Datta, held that the...
![No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Business-Interest-Buyer-Seller-Sales-Supremecourt-CESTAT-taxscan.jpg "No Business Interest Found on Buyer and Seller to term ‘Sales to Related Person’: SC Set asides CESTAT [Read Judgement]")
Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reiterated the order of the Supreme Court (SC) wherein it was held the works contract service prior to...
![Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Works-Contract-Service-Works-Contract-service-tax-CESTAT-order-of-Supremecourt-taxscan.jpg "Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]")
Purchasing Goods without invoice/bill amounts to abatement for evasion of duty: CESTAT reduces Penalty on Clandestine Removal from 1Lakh to 25000
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)reduced the penalty on clandestine removal from 1Lakh to 25000 purchasing goods without invoice/bill amounts to...
Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench remanded back matter for fresh adjudication in a matter in relation to the payment of Value...
![Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-of-VAT-works-contract-VAT-CESTAT-taxscan.jpg "Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]")
No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the customs duty exemption and reiterated that there can be no recovery by Customs authorities when...
![No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-authorities-Customs-duty-CESTAT-customs-duty-exemption-taxscan.jpg "No recovery by Customs authorities when amount claimed is not Duty: CESTAT confirms Customs Duty Exemption [Read Order]")
Penalty under Rule 15(1) for wrong availment of CENVAT Credit on Technical Employee of Company is invalid: CESTAT [Read Order]
In a recent ruling, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) penalty under rule 15(1) of Cenvat Credit Rules, 2004 for wrong availment of CENVAT credit...
![Penalty under Rule 15(1) for wrong availment of CENVAT Credit on Technical Employee of Company is invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-CENVAT-Credit-on-Technical-Employee-of-Company-wrong-availment-of-CENVAT-Credit-CESTAT-Technical-Employee-of-Company-taxscan.jpg "Penalty under Rule 15(1) for wrong availment of CENVAT Credit on Technical Employee of Company is invalid: CESTAT [Read Order]")
Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund of additional customs duty and noted that Customs Notification on Special Additional Duty (SAD)...
![Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-Notification-Customs-Notification-on-SAD-refund-SAD-refund-filing-refund-claim-CESTAT-refund-customs-duty-taxscan.jpg "Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]")