![CESTAT Upholds ₹2.39L Service Tax Demand on Legal Consultancy, GTA, Reconciliation & Works Contract; Waives Penalties as Tax Paid Pre-SCN [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/500x300_2089621-service-tax-value-addition-service-tax-attract-when-there-is-value-addition-cestat-taxscan.webp "CESTAT Upholds ₹2.39L Service Tax Demand on Legal Consultancy, GTA, Reconciliation & Works Contract; Waives Penalties as Tax Paid Pre-SCN [Read Order]")
CESTAT Upholds ₹2.39L Service Tax Demand on Legal Consultancy, GTA, Reconciliation & Works Contract; Waives Penalties as Tax Paid Pre-SCN [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad bench, has upheld service tax demands on legal consultancy,...
![CESTAT Upholds ₹2.55L CENVAT Credit Demand with Interest, Sets Aside Penalty u/s. 11A(2) as Duty Paid Pre-SCN [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/250x150_2089632-cestat-cestat-allahabad-cenvat-credit-demand-taxscan.webp "CESTAT Upholds ₹2.55L CENVAT Credit Demand with Interest, Sets Aside Penalty u/s. 11A(2) as Duty Paid Pre-SCN [Read Order]")
![Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/250x150_2089341-used-cars-cestat-maruti-suzuki-popular-vehicles-dealer-service-tax-taxscan.webp "Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]")
![Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/250x150_2089302-application-forms-tender-papers-publicity-work-odisha-state-housing-board-services-cestat-taxscan.webp "Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]")
![No Eligibility Certificate Needed for Excise Special Rebate: Gauhati HC Rejects Cent Ply’s Appeal as Rebate sought after Limitation Period [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/250x150_2089282-eligibility-certificate-excise-special-rebate-gauhati-hc-cent-plys-appeal-rebate-limitation-period-taxscan.webp "No Eligibility Certificate Needed for Excise Special Rebate: Gauhati HC Rejects Cent Ply’s Appeal as Rebate sought after Limitation Period [Read Order]")
Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that transportation services availed from individual truck owners without issuance of consignment notes are ...
![Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089184-transportation-services-individual-truck-owners-consignment-notes-gta-services-service-tax-cestat-taxscan.webp "Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]")
Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sole reliance on retracted and untested statements is impermissible, and set aside the penalty...
![Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089042-sole-reliance-statements-impermissible-cestat-taxscan.webp "Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]")
Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that penalties for alleged smuggling of gold could not be sustained when the seized gold bars had no ...
![Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088792-absence-foreign-markings-purity-standard-cestat-quashes-penalties-alleged-gold-smuggling-case-taxscan.webp "Absence of Foreign Markings and Purity Below Standard: CESTAT Quashes Penalties in Alleged Gold Smuggling Case [Read Order]")
Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that electricity charges recovered by builders from tenants on actual basis as a pure agent are not taxable...
![Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088785-electricity-charges-recovered-builders-actuals-pure-agent-taxable-service-cestat-taxscan.webp "Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]")
Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that maintenance deposits collected by builders for sinking and development funds are not taxable as ...
![Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088773-maintenance-deposits-collected-builders-sinking-and-development-funds-taxable-services-cestat-taxscan.webp "Maintenance Deposits Collected by Builders for Sinking and Development Funds Are Not Taxable as Services: CESTAT [Read Order]")