![Logistics Income from Ocean Freight Mark-Up Considered Trading Profit, Not Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Logistics-Income-Ocean-Freight-Mark-Up-Trading-Profit-taxscan.jpg "Logistics Income from Ocean Freight Mark-Up Considered Trading Profit, Not Taxable Service: CESTAT [Read Order]")
Logistics Income from Ocean Freight Mark-Up Considered Trading Profit, Not Taxable Service: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that logistics income earned from the mark-up on ocean...
![Goods Sold at Rate Higher than MRP Does Not Establish Intention to Evade Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Delhi-CESTAT-decision-on-MRP-overcharge-TAXSCAN.jpg "Goods Sold at Rate Higher than MRP Does Not Establish Intention to Evade Service Tax: CESTAT [Read Order]")
![Detention of Gold Kada of 60 gm: Delhi HC Directs Customs Dept to release Kada Worn by a Sikh Man [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Delhi-High-court-Delhi-HC-gold-kada-release-order-Delhi-high-court-gold-kada-case-TAXSCAN.jpg "Detention of Gold Kada of 60 gm: Delhi HC Directs Customs Dept to release Kada Worn by a Sikh Man [Read Order]")
![No Use of Cenvat Credit in Trading: CESTAT Quashes ₹634 Crore Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Ahmedabad-Cenvat-Credit-Cenvat-Credit-excess-TAXSCAN-1.jpg "No Use of Cenvat Credit in Trading: CESTAT Quashes ₹634 Crore Service Tax Demand [Read Order]")
![CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/YCMOU.jpg "CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]")
Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the margin earned on the sale and purchase of cargo space amounts to trading activity and is not...
![Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-not-leviable-Demand-confirmed-basis-Difference-between-Figures-Returns-Balance-Sheets-CESTAT-taxscan.jpg "Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]")
CESTAT Rules "Liquid Seaweed Concentrate" as Fertilizer, Not Plant Growth Regulator, Citing Chemical Composition [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently ruled that "Liquid Seaweed Concentrate" imported by the assessee should be classified as a fertilizer and not...
![CESTAT Rules Liquid Seaweed Concentrate as Fertilizer, Not Plant Growth Regulator, Citing Chemical Composition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Fertilizer-Not-plant-growth-regulator-CESTAT-Liquid-Seaweed-Concentrate-taxscan.jpg "CESTAT Rules Liquid Seaweed Concentrate as Fertilizer, Not Plant Growth Regulator, Citing Chemical Composition [Read Order]")
Refund Rejection for CVD and ACD on Imports : CESTAT Allows Claim Citing Non-Passing of Duty Burden [Read Order]
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) allows claim for refund of Countervailing Duty (CVD) and Additional Customs Duty(ACD) on imports, citing non-passing...
![Refund Rejection for CVD and ACD on Imports : CESTAT Allows Claim Citing Non-Passing of Duty Burden [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/import-CESTAT-duty-TAXSCAN.jpg "Refund Rejection for CVD and ACD on Imports : CESTAT Allows Claim Citing Non-Passing of Duty Burden [Read Order]")
Terminal Handling Charges May Fall under ‘Port Services’: CESTAT Remands Export Refund Dispute for Verification [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that terminal handling charges may qualify as ‘port services’ under section 65(105)(zm) of the Finance Act,...
![Terminal Handling Charges May Fall under ‘Port Services’: CESTAT Remands Export Refund Dispute for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/export-CESTAT-TAXSCAN.jpg "Terminal Handling Charges May Fall under ‘Port Services’: CESTAT Remands Export Refund Dispute for Verification [Read Order]")
![No Service Tax on Post-Occupancy Flat Sales: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-CESTAT-Post-Occupancy-Flat-Sales-Taxscan.jpg "No Service Tax on Post-Occupancy Flat Sales: CESTAT [Read Order]")
Rebate Eligibility on Exported Services Depends on Date of Service Provision, Not Payment Receipt: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that rebate eligibility on exported services depends on the date of service provision, not on the date of...
![Rebate Eligibility on Exported Services Depends on Date of Service Provision, Not Payment Receipt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Export-Service.jpg "Rebate Eligibility on Exported Services Depends on Date of Service Provision, Not Payment Receipt: CESTAT [Read Order]")
Wilful Concealment for Service Tax Evasion Not Attributable When Dept. Authorities Differ on Taxability of Services: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bench in New Delhi has ruled that where departmental authorities disagree over whether the services are taxable, suppression or...
![Wilful Concealment for Service Tax Evasion Not Attributable When Dept. Authorities Differ on Taxability of Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Wilful-Concealment-Service-Tax-Service-Tax-Evasion-taxscan.jpg "Wilful Concealment for Service Tax Evasion Not Attributable When Dept. Authorities Differ on Taxability of Services: CESTAT [Read Order]")