![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]")
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...
![No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_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]](https://images.taxscan.in/h-upload/2025/06/06/250x150_2041513-cestat-suppression-taxscan.webp "Mere suppression of facts would not result in invocation of the extended period of limitation: CESTAT [Read Order]")
![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]")
CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]
In a recent case, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)Â has set aside the demand of service tax and penalties imposed as ST-3 returns is not required...
![CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Proper-filing-ST-3-Returns-Statutory-Returns-CESTAT-Service-Tax-Demand-Extended-Period-taxscan.jpg "CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]")
Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Principal Bench at New Delhi has held that service tax cannot be imposed on a notional or hypothetical amount of interest that tax...
![Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notional-income-site-img.jpg "Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]")
![Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/site-img27-2.jpg "Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]")
No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dismissed an appeal filed by the department challenging the dropping of a service tax demand  of Rs.74,16,000 on...
![No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence-1.jpg "No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]")
Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]
In a ruling against Asianet Satellite Communications Ltd. And Ors, the Supreme Court upheld the constitutional validity of the Kerala luxury tax and affirmed the state's power to tax...
![Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-to-Asianet-Asianet-CESTAT-quashes-Order-Order-Line-Extender-Broadcast-Signal-Amplifier-ground-of-Incorrect-Classification-Incorrect-Classification-CESTAT-taxscan.jpg "Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]")
No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench, ruled that service tax is not payable on income declared under Section 194J of the Income Tax...
![No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan-1.jpg "No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]")