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![Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110494-maruti-dealership-incentives-trade-discount-taxable-service-csetat-service-tax-demand-audi-motors-taxscan.webp "Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]")
Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals filed by Audi Motors Pvt. Ltd. and its...
![Break-up of Charges in Builder Agreement Supports Non-Taxability of Parking Fees: CESTAT relief to Omaxe Buildhome [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110441-cestat-decision-on-parking-fee-tax-taxscan.webp "Break-up of Charges in Builder Agreement Supports Non-Taxability of Parking Fees: CESTAT relief to Omaxe Buildhome [Read Order]")
![ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110519-icai-gst-annual-return-taxscan.webp "ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]")
![ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110511-icai-gst-reconciliation-statement-gstr9c-taxscan.webp "ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]")
![ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/750x450_2110519-icai-gst-annual-return-taxscan.webp "ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]")
![GST Ex-Parte Order Quashed: Allahabad HC Rules SCN Defective for Mentioning N/A in Place of Personal Hearing Date [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110484-gst-ex-parte-order-scn-personal-hearing-date-taxscan.webp "GST Ex-Parte Order Quashed: Allahabad HC Rules SCN Defective for Mentioning N/A in Place of Personal Hearing Date [Read Order]")
![One-Day Delay Incorrectly Computed: Punjab & Haryana HC allows Writ, Orders Fresh Consideration of GST Refund Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110308-one-day-delay-incorrectly-computed-punjab-and-haryana-hc-writ-fesh-consideration-gst-refund-appeal-taxscan.webp "One-Day Delay Incorrectly Computed: Punjab & Haryana HC allows Writ, Orders Fresh Consideration of GST Refund Appeal [Read Order]")
![CA-Assessee Dispute Led to GSTR Default and Withholding of Credentials: Delhi HC restores Registration [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110445-delhi-hc-gstr-taxscan.jfif "CA-Assessee Dispute Led to GSTR Default and Withholding of Credentials: Delhi HC restores Registration [Read Order]")
![ITAT Restores 10(23C)(vi) Exemption to Education Trust: Finds No Evidence of Personal Benefit or Misuse of Funds [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/750x450_2108600-itat-exemption-education-funds-taxscan.webp "ITAT Restores 10(23C)(vi) Exemption to Education Trust: Finds No Evidence of Personal Benefit or Misuse of Funds [Read Order]")
ITAT Restores 10(23C)(vi) Exemption to Education Trust: Finds No Evidence of Personal Benefit or Misuse of Funds [Read Order]
ITAT restored the Trust’s 10(23C)(vi) approval, holding that the trustee’s stay on school premises was an administrative necessity and not a personal benefit or misuse of funds.
![Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/750x450_2109295-karnataka-hc-taxscan.jfif "Karnataka HC Quashes OIA Since Issue Already Settled by Coordinate Bench, Remands Service Tax Dispute on Labour Charges [Read Order]")
![Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107826-copolymer-vs-homopolymer-cestat-raps-customs-confirming-pvc-import-without-verifying-material-composition-taxscan.webp "Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]")
![CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107220-cestat-centre-reimbursements-service-tax-service-tax-demand-taxscan.webp "CESTAT Rules Testing Centre Reimbursements Beyond MCS Scope, Sets Aside Service Tax Demand on Eduquity Career Technologies [Read Order]")
![Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106528-service-tax-consolidated-rent-threshold-exceeds-calcutta-hc-taxscan.webp "Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]")
![Rehabilitating or Renewing Railway Wagons Qualifies as “Original Works”, Exempt from Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106167-cestat-service-tax-railway-wagons-renewing-railway-wagons-taxscan.webp "Rehabilitating or Renewing Railway Wagons Qualifies as “Original Works”, Exempt from Service Tax: CESTAT [Read Order]")
![Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/750x450_2110494-maruti-dealership-incentives-trade-discount-taxable-service-csetat-service-tax-demand-audi-motors-taxscan.webp "Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]")
![Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/750x450_2108364-nclat-new-dehi-nclt-corporate-guarantee-taxscan.webp "Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]")
Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]
The Tribunal held that once a corporate entity voluntarily executes a guarantee, it becomes independently liable for the debt, which qualifies as “financial debt” under Section 5(8)(i) of the Insolvency and Bankruptcy Code (IBC).
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]
The Tribunal held that once a corporate entity voluntarily executes a guarantee, it becomes independently liable for the debt, which qualifies as “financial debt” under Section 5(8)(i) of the Insolvency and Bankruptcy Code (IBC).
![ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/750x450_2110511-icai-gst-reconciliation-statement-gstr9c-taxscan.webp "ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]")
![Passenger’s Claim that Seized Gold Was ‘Old and Used’ not Correct: Delhi HC Rejects Claim, Directs to file Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110318-passenger-claim-seized-gold-taxscan.webp "Passenger’s Claim that Seized Gold Was ‘Old and Used’ not Correct: Delhi HC Rejects Claim, Directs to file Appeal [Read Order]")
