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Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 14)
Relief to Bosch: CESTAT Rules Notional Cost of Free Designs from Maruti Not Part of Excise Duty Valuation M/s. Bosch Ltd vs Commissionerof CGST ...
![Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117381-supreme-court-classifies-imported-aluminium-shelves.webp "Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]")
![Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 2]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117302-corporate-law-case-digest-taxscan.jfif "Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 2]")
![GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117278-gst-appeal-filed-beyond-120-days-gujarat-hc-refuses-condone-6-day-delay-says-cannot-call-back-examine-oio-when-appeal-filed-taxscan.webp "GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]")
![Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/750x450_2117250-extended-limitation-not-invocable-for-audit-income-tax-data-based-demand-cestat-quashes-service-tax-demand-taxscan.webp "Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]")
Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]
The Tribunal ruled that demands based on audit reports or Income Tax data cannot invoke extended limitations without proof of intent, and consequently quashed penalties under Sections 77 and 78.
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/750x450_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
![Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117213-site-image-13-t.webp "Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]")
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 2]](https://images.taxscan.in/h-upload/2026/01/06/750x450_2117302-corporate-law-case-digest-taxscan.jfif "Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 2]")
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
![Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117381-supreme-court-classifies-imported-aluminium-shelves.webp "Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]")
![Electricity Duty Cannot Be Levied on ‘Net Charges’ Without Amending Charging Section: Jharkhand HC Strikes Down 2021 Amendment [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117356-electricity-duty-levied-net-charges-without-amending-charging-section-jharkhand-hc-strikes-down-2021-amendment-taxscan.webp "Electricity Duty Cannot Be Levied on ‘Net Charges’ Without Amending Charging Section: Jharkhand HC Strikes Down 2021 Amendment [Read Order]")
![Chhattisgarh HC Grants Bail to Applicant for Offences u/s 7 & 12 of Prevention of Corruption Act in ₹4000 Cr Liquor Scam Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117341-chhattisgarh-hc-grants-bail-applicant-offences-prevention-corruption-act-liquor-scam-case-taxscan.webp "Chhattisgarh HC Grants Bail to Applicant for Offences u/s 7 & 12 of Prevention of Corruption Act in ₹4000 Cr Liquor Scam Case [Read Order]")
