![Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104931-whatsapp-image-2025-11-13-at-32541-pm.webp "Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]")
Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), New Delhi bench, has upheld a service tax demand, finding that complimentary room...
![Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105521-lack-evidence-taxscan.webp "Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]")
![Electronic Data without Section 138C Certification Inadmissible: CESTAT Rejects DRI’s Electronic Evidence in Customs Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104316-electronic-data-cestat-rejects-dris-electronic-evidence-customs-case-taxscan.webp "Electronic Data without Section 138C Certification Inadmissible: CESTAT Rejects DRI’s Electronic Evidence in Customs Case [Read Order]")
![Calcutta HC dismisses Petitions Challenging CESTAT Order on CENVAT Credit Reversal in Tata Steel Insolvency Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105425-calcutta-hc-dismisses-petitions-challenging-cestat-order-cenvat-credit-reversal-tata-steel-insolvency-case-txn.webp "Calcutta HC dismisses Petitions Challenging CESTAT Order on CENVAT Credit Reversal in Tata Steel Insolvency Case [Read Order]")
CESTAT Rules Department Cannot Reopen Final Refund Order Without Statutory Authority, Sets Aside Recovery against Ahluwalia Construction Group [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the order passed by the Commissioner (Appeals-II), which had upheld the recovery of ₹9,13,413 and...
![CESTAT Rules Department Cannot Reopen Final Refund Order Without Statutory Authority, Sets Aside Recovery against Ahluwalia Construction Group [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104259-cestat-cestat-rules-final-refund-refund-order-statutory-authority-ahluwalia-construction-group-taxscan.webp "CESTAT Rules Department Cannot Reopen Final Refund Order Without Statutory Authority, Sets Aside Recovery against Ahluwalia Construction Group [Read Order]")
![CESTAT Rules Re-determination of Value Based on Unsustainable Forensic Data Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104262-cestat-cestat-rules-re-determination-taxscan.webp "CESTAT Rules Re-determination of Value Based on Unsustainable Forensic Data Invalid [Read Order]")
Demurrage and Despatch Money Related to Vessel Detention, Not Freight: CESTAT Favours Vedanta [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that demurrage and despatch money relate only to the detention or early release of a vessel at the port...
![Demurrage and Despatch Money Related to Vessel Detention, Not Freight: CESTAT Favours Vedanta [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/500x300_2105201-cestat-chennai-vedanta-demurrage-and-despatch-taxscan.webp "Demurrage and Despatch Money Related to Vessel Detention, Not Freight: CESTAT Favours Vedanta [Read Order]")
Clinical Trial/Testing Services Conducted Outside India but Reports Delivered to Indian Recipient Liable to Service Tax: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that clinical trial and testing services conducted outside India but whose reports were delivered to an ...
![Clinical Trial/Testing Services Conducted Outside India but Reports Delivered to Indian Recipient Liable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104146-clinical-trial-testing-services-conducted-india-reports-delivered-indian-recipient-liable-service-tax-cestat-taxscan.webp "Clinical Trial/Testing Services Conducted Outside India but Reports Delivered to Indian Recipient Liable to Service Tax: CESTAT [Read Order]")
CESTAT Rules Reassessment of Copper Busbars Exceeded Jurisdiction: SC to Hear Customs Appeal [Read Judgement]
In a classification dispute involving polyester bed sheets, the Supreme Court of India has admitted a civil appeal filed by the Customs against the respondent challenging the relief granted by the...
![CESTAT Rules Reassessment of Copper Busbars Exceeded Jurisdiction: SC to Hear Customs Appeal [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104913-cestat-mumbai-customs-appeal-reassessment-taxscan.webp "CESTAT Rules Reassessment of Copper Busbars Exceeded Jurisdiction: SC to Hear Customs Appeal [Read Judgement]")
Service Tax on Renting of Immovable Property Payable Only for Normal Period: CESTAT Partly Allows Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi held that the extended period of limitation cannot be invoked against a government authority in absence of intent...
![Service Tax on Renting of Immovable Property Payable Only for Normal Period: CESTAT Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104957-cestat-cestat-new-delhi-service-tax-service-tax-on-renting-of-immovable-property-taxscan.webp "Service Tax on Renting of Immovable Property Payable Only for Normal Period: CESTAT Partly Allows Appeal [Read Order]")
Construction of Buildings for Educational Institutions Not “Primarily for Commerce or Industry”: CESTAT sets aside Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Chennai has held that construction services rendered to educational institutions are not liable to service tax under ‘Works...
![Construction of Buildings for Educational Institutions Not “Primarily for Commerce or Industry”: CESTAT sets aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104936-construction-of-buildings-educational-institutions-institutions-primarily-for-commerce-taxscan.webp "Construction of Buildings for Educational Institutions Not “Primarily for Commerce or Industry”: CESTAT sets aside Service Tax Demand [Read Order]")