Kavi Priya
Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.
Decoding CESTAT’s Service Classification Test: What Did the Service Recipient Pay For?
Service classification under service tax law has created sustained litigation. Disputes often arise when tax authorities rely on contract...
![Delayed Income Tax TDS Deposit Does Not Extinguish Criminal Liability, Managing Director Must Face Trial: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2118042-delayed-income-tax-tds-deposit-does-extinguish-criminal-liability-managing-director-must-face-trial-delhi-hc-taxscan.webp "Delayed Income Tax TDS Deposit Does Not Extinguish Criminal Liability, Managing Director Must Face Trial: Delhi HC [Read Order]")
![Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2117981-supreme-court-upholds-itat-order-restoring-income-tax-appeal.webp "Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]")
![GST Refund on Exports Cannot Be Rejected Only for Delay in Furnishing LUT or Bond: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2117974-gst-refund-exports-cannot-rejected-only-for-delay-furnishing-lut-bond-karnataka-hc-taxscan.webp "GST Refund on Exports Cannot Be Rejected Only for Delay in Furnishing LUT or Bond: Karnataka HC [Read Order]")
![Income Earned from Sale of Tissue-Cultured Plants is Agricultural Income, Exempted from Income Tax: Telangana HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117844-2103973-agricultral-income-taxscan.webp "Income Earned from Sale of Tissue-Cultured Plants is Agricultural Income, Exempted from Income Tax: Telangana HC [Read Order]")
Village Officer Certificate Alone Not Enough to Prove Agricultural Land: Supreme Court upholds Capital Gains Tax on Sale of Land [Read Order]
The Supreme Court has upheld the levy of capital gains tax on the sale of land, holding that a Village Officer certificate alone is not sufficient to prove that the land sold was agricultural. ...
![Village Officer Certificate Alone Not Enough to Prove Agricultural Land: Supreme Court upholds Capital Gains Tax on Sale of Land [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117843-village-officer-certificate-enough-prove-agricultural-land-supreme-court-upholds-capital-gains-tax-sale-land-taxscan.webp "Village Officer Certificate Alone Not Enough to Prove Agricultural Land: Supreme Court upholds Capital Gains Tax on Sale of Land [Read Order]")
HP HC Grants Bail to Govt Official in ₹200 Cr Scholarship Scam Case Citing Prolonged Incarceration and Delay in PMLA Trial [Read Order]
In a recent ruling, the Himachal Pradesh High Court granted bail to a government official accused in a Rs. 200 crore post-matric scholarship scam holding that prolonged incarceration and delay in...
![HP HC Grants Bail to Govt Official in ₹200 Cr Scholarship Scam Case Citing Prolonged Incarceration and Delay in PMLA Trial [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117825-hp-hc-grants-bail-govt-official-taxscan.jfif "HP HC Grants Bail to Govt Official in ₹200 Cr Scholarship Scam Case Citing Prolonged Incarceration and Delay in PMLA Trial [Read Order]")
Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]
The Principal New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that components imported by Bharti Airtel for use in Juniper routers are classifiable as...
![Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117802-bharti-airtel-customs-case-taxscan.webp "Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]")
Cargo Forwarder’s Pre-2012 Services Classifiable as ‘Transportation of Goods by Air’, Not BAS: CESTAT [Read Order]
The Principal New Delhi Bench of the Customs, Excise, and Service Tax AppellateTribunal (CESTAT) ruled that the services provided by a cargo forwarder before 1 July 2012 were classifiable as...
![Cargo Forwarder’s Pre-2012 Services Classifiable as ‘Transportation of Goods by Air’, Not BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117808-cargo-forwarders-pre-2012-services-classifiable-as-transportation-of-goods-by-air-not-bas-cestat-taxscan.webp "Cargo Forwarder’s Pre-2012 Services Classifiable as ‘Transportation of Goods by Air’, Not BAS: CESTAT [Read Order]")
Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that mere shortage of sugar does not establish clandestine removal in the absence of corroborative...
![Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117717-cestat-allahabad-shortage-of-sugar-sugar-shortage-mere-shortage-of-sugar-taxscan.webp "Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]")
Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit is admissible on weigh scales installed at sugarcane collection centres when such weigh...
![Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117712-weigh-scales-sugarcane-collection-centres-eligible-cenvat-credit.webp "Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]")
GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that service tax under the GoodsTransport Agency (GTA) reverse charge mechanism is not payable where the ...
![GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117713-gta-reverse-charge-not-applicable-where-freight-cost-is-economically-borne-by-farmers-cestat-taxscan.webp "GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]")