https://www.taxtmi.com/caselaws?id=752079 CESTAT Chennai set aside service tax demands on subscription fees, freight charges, business auxiliary services, bank charge reimbursements, and fleet card sales. The tribunal followed SC precedent that subscription fees collected by clubs before July 2012 are not taxable. Freight charges were already taxed at recipient level, business auxiliary amounts were mere price differences, and bank charge reimbursements became taxable only from 2015. Fleet card sales without markup were not taxable. Extended limitation period was rejected as no suppression was proved. However, demands for renting immovable property and mandap keeper services were upheld as appellant was already registered and paying tax for these services, though penalties were set aside. Appeal partially allowed. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 20:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752079 CESTAT Chennai set aside service tax demands on subscription fees, freight charges, business auxiliary services, bank charge reimbursements, and fleet card sales. The tribunal followed SC precedent that subscription fees collected by clubs before July 2012 are not taxable. Freight charges were already taxed at recipient level, business auxiliary amounts were mere price differences, and bank charge reimbursements became taxable only from 2015. Fleet card sales without markup were not taxable. Extended limitation period was rejected as no suppression was proved. However, demands for renting immovable property and mandap keeper services were upheld as appellant was already registered and paying tax for these services, though penalties were set aside. Appeal partially allowed. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752079