![Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Ahmedabad-Service-Tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-TAXSCAN.jpeg "Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]")
Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that incorporated clubs are exempt from service tax on...
![Service Tax Demand on Construction of Complex Service: CESTAT Sets Aside Demand for Individual Houses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Service-Tax-Demand-Service-Tax-Tax-Demand-Tax-Demand-on-Construction-Construction-of-Complex-Service-Complex-Service-CESTAT-taxscan.jpg "Service Tax Demand on Construction of Complex Service: CESTAT Sets Aside Demand for Individual Houses [Read Order]")
![CESTAT Rejects PFCL’s ₹2 Crore Refund Claim on Employee Secondment to Subsidiary, Observes Service Tax Collection from PFFCL [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CESTAT-Rejects-PFCLs-Refund-Claim-Refund-Claim-on-Employee-Secondment-to-Subsidiary-Observes-Service-Tax-Collection-Service-Tax-taxscan.jpg "CESTAT Rejects PFCL’s ₹2 Crore Refund Claim on Employee Secondment to Subsidiary, Observes Service Tax Collection from PFFCL [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 21]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Annual-Digest-Indirect-Tax-Cases-annual-round-up-CESTAT-Annual-Digest-CESTAT-Annual-Digest-PART-21-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 21]")
![Leviability of Service tax on renting/leasing immovable properties for commercial purposes : CESTAT directs to pass denovo order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Leviability-of-Service-tax-CESTAT-CESTAT-directs-to-pass-denovo-order-Customs-Customs-Excise-And-Service-Tax-Appellate-Tribunal-Municipalities-Act-Service-Tax-Taxscan.jpg "Leviability of Service tax on renting/leasing immovable properties for commercial purposes : CESTAT directs to pass denovo order [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 conducted by the automobile dealer is not a...
![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]")
Value of material supplied for providing Taxable Services cannot be included in Value of Taxable services: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the value of material supplied for providing taxable services cannot be included in the value of...
![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 Manager's Activities Classified as Business Support Service not Business Auxiliary Service due to Operational Support Role: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the activities performed by Global Account Managers ( GAM ) for international logistics management...
![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]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that discounts and incentives related to the sale of goods cannot be subjected to service tax...
![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]")