![Motor Vehicle Registration by Dealer not ‘Business Auxiliary Service’: CESTAT revokes Service Tax Levy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Motor-Vehicle-Motor-Vehicle-Registration-Business-Auxiliary-Service-CESTAT-CESTAT-revokes-Service-Tax-Levy-Service-Tax-taxscan.jpg "Motor Vehicle Registration by Dealer not ‘Business Auxiliary Service’: CESTAT revokes Service Tax Levy [Read Order]")
Motor Vehicle Registration by Dealer not ‘Business Auxiliary Service’: CESTAT revokes Service Tax Levy [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, while hearing a Service Tax Appeal held that motor vehicle registration...
![Value of material supplied for providing Taxable Services cannot be included in Value of Taxable services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Value-of-material-supplied-material-supplied-providing-Taxable-Services-Taxable-Services-Value-of-Taxable-services-CESTAT-taxscan-.jpg "Value of material supplied for providing Taxable Services cannot be included in Value of Taxable services: CESTAT [Read Order]")
![Global Account Managers Activities Classified as Business Support Service not Business Auxiliary Service due to Operational Support Role: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Global-Account-Manager-Business-Support-Service-Business-Auxiliary-Service-taxscan.jpg "Global Account Managers Activities Classified as Business Support Service not Business Auxiliary Service due to Operational Support Role: CESTAT [Read Order]")
![Discounts/Incentives from Honda Linked to Sale and Purchase of Goods not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Discounts-and-Incentives-Sale-and-Purchase-of-Goods-CESTAT-taxscan.jpg "Discounts/Incentives from Honda Linked to Sale and Purchase of Goods not subject to Service Tax: CESTAT [Read Order]")
Service Tax Not applicable on Training and Coaching service provided outside India: CESTAT sets aside Service Tax Demand [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has set aside the service tax demand as it is not applicable on training and coaching services provided...
![Service Tax Not applicable on Training and Coaching service provided outside India: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-Bangalore-TAXSCAN.jpg "Service Tax Not applicable on Training and Coaching service provided outside India: CESTAT sets aside Service Tax Demand [Read Order]")
Booking Cancellation Charges for Motor Vehicles are Compensation for loss, not Consideration for Service: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that the booking cancellation charges for motor vehicles are compensation for the loss they suffered, it...
![Booking Cancellation Charges for Motor Vehicles are Compensation for loss, not Consideration for Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Booking-Cancellation-CESTAT-CESTAT-Ahmedabad-motor-vehicles-Compensation-loss-motor-vehicles-taxscan.jpg "Booking Cancellation Charges for Motor Vehicles are Compensation for loss, not Consideration for Service: CESTAT [Read Order]")
2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the 2% penal interest charged over the applicable interest rate was not subject to...
![2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Finance-Act-Service-Tax-TAXSCAN.jpg "2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]")
IPL qualifies as Sports Event: CESTAT exempts Nokia from Service Tax on Sponsoring Kolkata Knight Riders [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Nokia India was exempted from paying service tax on its sponsorship of the Kolkata Knight Riders (...
![IPL qualifies as Sports Event: CESTAT exempts Nokia from Service Tax on Sponsoring Kolkata Knight Riders [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Service-Tax-Kolkata-Knight-Riders-sponsorship-Cases-TAXSCAN.jpg "IPL qualifies as Sports Event: CESTAT exempts Nokia from Service Tax on Sponsoring Kolkata Knight Riders [Read Order]")
Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, ruled in favour of the Jharkhand State Cricket Association ( JSCA ) in a service tax dispute. The case challenged...
![Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Kolkata-JSCA-Service-Tax-on-JSCA-CESTAT-Franchise-Service-Business-Auxiliary-Service-Taxscan.jpeg "Business Auxiliary Service, Franchise Service, and Mandap Keeper Service Taxes not leviable on Jharkhand State Cricket Association: CESTAT [Read Order]")
Ground Different from SCN: CESTAT quashes Confirmation of Service Tax Cenvat Credit Demand [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the confirmation of demand by the original authority on a ground that was different from the ground...
![Ground Different from SCN: CESTAT quashes Confirmation of Service Tax Cenvat Credit Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Hyderabad-Customs-Service-Tax-Cenvat-Credit-TAXSCAN.jpg "Ground Different from SCN: CESTAT quashes Confirmation of Service Tax Cenvat Credit Demand [Read Order]")
![Service Tax cannot be Determined without Clarifying Category of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Service-Tax-CESTAT-on-service-tax-TAXSCAN.jpg "Service Tax cannot be Determined without Clarifying Category of Service: CESTAT [Read Order]")