Advika Dwivedi
![Compounding Fees from Illegal Mining Treated as ‘Transfer of Rights’: ITAT confirms TCS Liability u/s 206C(1C) of Income Tax Act Against Mining Officer [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092781-compounding-fees-from-illegal-mining-itat-tcs-income-tax-act-taxscan.webp "Compounding Fees from Illegal Mining Treated as ‘Transfer of Rights’: ITAT confirms TCS Liability u/s 206C(1C) of Income Tax Act Against Mining Officer [Read Order]")
Compounding Fees from Illegal Mining Treated as ‘Transfer of Rights’: ITAT confirms TCS Liability u/s 206C(1C) of Income Tax Act Against Mining Officer [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal, has ruled that compounding fees collected from illegal mining, transportation, and storage of...
![Delay in Issuing S.143(2) Notice: ITAT quashes Income Tax Reassessment Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092794-reassessment-order-itat-taxscan.webp "Delay in Issuing S.143(2) Notice: ITAT quashes Income Tax Reassessment Order [Read Order]")
![Trucks Registered in Partners’ Names Still Eligible for Depreciation: ITAT Upholds Relief to Surat Road King in Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092756-trucks-registered-itat-surat-road-income-tax-appeal-taxscan.webp "Trucks Registered in Partners’ Names Still Eligible for Depreciation: ITAT Upholds Relief to Surat Road King in Income Tax Appeal [Read Order]")
![Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092387-service-tax-demand-mutual-fund-finance-act-taxscan.webp "Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]")
![Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092382-cestat-refund-taxscan.webp "Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]")
Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, has ruled that refund of unutilized Cenvat credit is not permissible under the Central Excise Act, 1944 or the Cenvat...
![Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092374-refund-unutilized-cenvat-credit-closure-factory-not-permissible-cestat-rejects-motonic-india-automotives-taxscan.webp "Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]")
Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has upheld the confiscation of 22,120 kilograms of smuggled black pepper of foreign origin while reducing the...
![Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092353-cestat-kolkata-black-pepper-taxscan.webp "Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]")
![CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092352-cestat-service-tax-service-tax-demand-manpower-supply-taxscan.webp "CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]")
Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has held that liquidated damages collected by a company from its contractors and vendors do not fall under the...
![Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092398-liquidated-damages-taxable-declared-service-cestat-gujarat-industriess-appeal-service-tax-demand-taxscan.webp "Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]")
Lease Rentals Not Taxable as Port Services Prior to June 2007: CESTAT Sets Aside Service Tax Demand on Kolkata Port Trust [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has ruled that lease rentals collected by a port authority for temporary use of land and sheds do not fall ...
![Lease Rentals Not Taxable as Port Services Prior to June 2007: CESTAT Sets Aside Service Tax Demand on Kolkata Port Trust [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092338-cestat-kolkata-service-tax-demand-taxscan.webp "Lease Rentals Not Taxable as Port Services Prior to June 2007: CESTAT Sets Aside Service Tax Demand on Kolkata Port Trust [Read Order]")
![Refund of Pre-Deposit Must Include Interest: CESTAT Rules in Customs Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092317-refund-pre-deposit-interest-cestat-cestat-rules-customs-case-taxscan.webp "Refund of Pre-Deposit Must Include Interest: CESTAT Rules in Customs Case [Read Order]")
Penalty Quantum u/s 114A for Misdeclared Fabric Consignment: CESTAT directs Reassessment in Customs Duty Dispute [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, remanded a dispute concerning penalty quantum under the Customs Act, 1962. The Tribunal held that the...
![Penalty Quantum u/s 114A for Misdeclared Fabric Consignment: CESTAT directs Reassessment in Customs Duty Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092329-customs-duty.webp "Penalty Quantum u/s 114A for Misdeclared Fabric Consignment: CESTAT directs Reassessment in Customs Duty Dispute [Read Order]")