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Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 12)
This article summarises all CESTAT orders published in the Taxscan.in. CESTAT Rules Service Tax Payable on Printing Charge: Exemption...
![NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117328-nclt-rules-electricity-essential-supply.webp "NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]")
![Withdrawal of SARFAESI Notice Does Not Invalidate Recovery Certificate: NCLAT Allows SBIs Insolvency Petitions Against Guarantors [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117325-withdrawal-sarfaesi-notice-does-not-invalidate-recovery-certificate-taxscan.jfif "Withdrawal of SARFAESI Notice Does Not Invalidate Recovery Certificate: NCLAT Allows SBIs Insolvency Petitions Against Guarantors [Read Order]")
![Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117211-mere-wrong-classification-does-not-invoke-section-111o-unless-exemption-conditions-are-violated-cestat.webp "Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]")
![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]")
![NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/750x450_2117328-nclt-rules-electricity-essential-supply.webp "NCLT Rules Electricity as Essential Supply u/s 14(2) IBC, Bars Disconnection for Non-Payment of Pre-CIRP Dues by Hotel [Read Order]")
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
![Inadvertent DIR-12 Certification to Chinese National without MHA Clearance Not Intentional: ICAI Clears CA of Misconduct Charges [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/750x450_2117292-icai-clears-ca-misconduct-charges-taxscan.jfif "Inadvertent DIR-12 Certification to Chinese National without MHA Clearance Not Intentional: ICAI Clears CA of Misconduct Charges [Read Order]")
![Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117279-madras-hc-dri-decide-vital-wheat-gluten-covered-dfia-wheat-flour-taxscan.webp "Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIII ]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117261-annual-tax-and-corporate-law-corporate-law-case-digest-annual-tax-case-digest-corporate-law-case-digest-annual-tax-and-corporate-law-digest-2025-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIII ]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI - The Final Part]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116869-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-vi-the-final-part-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI - The Final Part]")
![10 Day Delay in Depositing Interim Dividend Breaches S.123(4): MCA Imposes Penalty on Company and Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116908-10-day-delay-depositing-interim-dividend-breaches-s1234-mca-imposes-penalty-company-and-directors-taxscan.webp "10 Day Delay in Depositing Interim Dividend Breaches S.123(4): MCA Imposes Penalty on Company and Directors [Read Order]")
