![Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2045970-ad-display-space-taxscan.webp "Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]")
Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a club merely allowing space for advertisement ...
![Gauhati HC Grants CST Section 6(2) Benefit Despite Non-Furnishing of ‘C’ Forms, Citing Uncontested Inter-State Movement of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044379-gauhati-hc-taxscan.webp "Gauhati HC Grants CST Section 6(2) Benefit Despite Non-Furnishing of ‘C’ Forms, Citing Uncontested Inter-State Movement of Goods [Read Order]")
![Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043631-service-tax-demad-site-img.webp "Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]")
![17-Year Delay in Adjudication: Madras HC Quashes Service Tax SCN Despite Department’s Call Book Justification [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043579-service-tax-notice-pay-recovery-notice-recovery-cestat-demand-cbic-cbic-circular-gst-taxscan.webp "17-Year Delay in Adjudication: Madras HC Quashes Service Tax SCN Despite Department’s Call Book Justification [Read Order]")
![CPC cannot Deny S. 80P Deduction to Cooperatives for AY 2018–19: ITAT clarifies Prima Facie Adjustment Begins from AY 2021–22 [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/250x150_2042915-interest-urban-cooperative-banks-society-income-itat-80p-deduction-taxscan.webp "CPC cannot Deny S. 80P Deduction to Cooperatives for AY 2018–19: ITAT clarifies Prima Facie Adjustment Begins from AY 2021–22 [Read Order]")
No Service Tax on Commission Deducted by Foreign Buyers in Export Transactions Lacking Agent Relationship: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not payable on commission amounts deducted by foreign buyers in export transactions...
![No Service Tax on Commission Deducted by Foreign Buyers in Export Transactions Lacking Agent Relationship: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041986-no-service-tax-5.webp "No Service Tax on Commission Deducted by Foreign Buyers in Export Transactions Lacking Agent Relationship: CESTAT [Read Order]")
Notional Interest on Security Deposits for Locker Rentals Not Taxable as Service Value: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that notional interest on interest-free security deposits collected for locker rentals cannot...
![Notional Interest on Security Deposits for Locker Rentals Not Taxable as Service Value: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041942-locker-rentals.webp "Notional Interest on Security Deposits for Locker Rentals Not Taxable as Service Value: CESTAT [Read Order]")
Club Services to Members Not Taxable as One Cannot Render Services to Oneself: CESTAT Applies Mutuality Principle [Read Order]
The Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that services provided by a members’ club to its members are not subject to service tax, as a club...
![Club Services to Members Not Taxable as One Cannot Render Services to Oneself: CESTAT Applies Mutuality Principle [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041836-site-img9-2.webp "Club Services to Members Not Taxable as One Cannot Render Services to Oneself: CESTAT Applies Mutuality Principle [Read Order]")
No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that service tax is not applicable to dormitory fees paid for courses at non-residential coaching...
![No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041774-no-service-tax-2.webp "No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]")
Mere suppression of facts would not result in invocation of the extended period of limitation: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that mere suppression of facts would not result in invocation of the extended period of limitation. In...
![Mere suppression of facts would not result in invocation of the extended period of limitation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041513-cestat-suppression-taxscan.webp "Mere suppression of facts would not result in invocation of the extended period of limitation: CESTAT [Read Order]")
No Requirement to Explain Source of Unsecured Loan in Books of Account Prior To April 1, 2023 u/s 68: Delhi HC [Read Order]
The Delhi High Court has clarified that the requirement to prove the "source of the source" under Section 68 of the Income Tax Act, 1961, in respect of unsecured loans, is prospective and applicable...
![Affiliation Fees Charged by University Not Taxable, Covered Under Negative List: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Covered-Under-Negative-List-Affiliation-Fees-Charged-by-University-taxscan.jpg "Affiliation Fees Charged by University Not Taxable, Covered Under Negative List: CESTAT [Read Order]")