Traffic Police Not a “Person” Under Service Tax Law Before 2012: CESTAT Rules No Service Tax on Crane Hire [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the hiring of...
![Win for SpiceJet: Supreme Court Dismisses Revenue Appeal Delayed by 567 Days, CESTAT’s ₹25.56 Crore Tax Demand Drop Order Stands [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/250x150_2084054-spicejet-case-supreme-court-cestat-taxscan.webp "Win for SpiceJet: Supreme Court Dismisses Revenue Appeal Delayed by 567 Days, CESTAT’s ₹25.56 Crore Tax Demand Drop Order Stands [Read Order]")
![No Confiscation Without Authority: CESTAT Rules DRI and Customs Cannot Invalidate BRCs or DEPB Scrips Without DGFT or RBI Action [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083779-confiscation-without-authority-cestat-dri-customs-brcs-depb-scrips-dgft-rbi-action-taxscan.webp "No Confiscation Without Authority: CESTAT Rules DRI and Customs Cannot Invalidate BRCs or DEPB Scrips Without DGFT or RBI Action [Read Order]")
![Supreme Court Clarifies Bombay HC Erred in Treating CESTAT’s Finding on Black Firing Guns as Misdeclaration Instead of Misclassification [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083783-supreme-court-bombay-hc-cestat-black-firing-guns-taxscan.webp "Supreme Court Clarifies Bombay HC Erred in Treating CESTAT’s Finding on Black Firing Guns as Misdeclaration Instead of Misclassification [Read Order]")
Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court [Read Order]
In a recent judgment, the Supreme Court of India ruled that electronic records seized from a taxpayer’s devices are admissible in evidence even in the absence of a certificate under Section 138C(4)...
![Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/500x300_2083772-electronic-records-seized-devices-despite-absence-taxscan.webp "Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court [Read Order]")
Export Cannot be Penalised for Dept’s Delay in Litigation: CESTAT Orders Interest on Duty Drawback from 2003 [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has allowed the appeal of Siddhachalam Exports Pvt. Ltd., modifying the order of the Commissioner (Appeals)...
![Export Cannot be Penalised for Dept’s Delay in Litigation: CESTAT Orders Interest on Duty Drawback from 2003 [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083537-export-litigation-cestat-taxscan.webp "Export Cannot be Penalised for Dept’s Delay in Litigation: CESTAT Orders Interest on Duty Drawback from 2003 [Read Order]")
Hotel Property Lease Exempt from ‘Renting of Immovable Property’: CESTAT Sets Aside Service Tax of ₹9.63L [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the appeal of Valvan Village Resorts, quashing the service tax demand of ₹9,63,562 along with interest...
![Hotel Property Lease Exempt from ‘Renting of Immovable Property’: CESTAT Sets Aside Service Tax of ₹9.63L [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083528-hotel-property-lease-hotel-property-renting-of-immovable-property-taxscan.webp "Hotel Property Lease Exempt from ‘Renting of Immovable Property’: CESTAT Sets Aside Service Tax of ₹9.63L [Read Order]")
CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in a batch of service tax and excise appeals filed by Prism Johnson Limited and its officers, upheld the demand...
![CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083523-mining-service-service-tax.webp "CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]")
Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]
The New Delhi Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the order of the Principal Commissioner of Customs, which had reclassified dry dates...
![Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083521-dry-dates-taxscan.webp "Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]")
CESTAT Sets aside Commissioner's order denying Cenvat Credit only because of absence of Nexus with Input services and Output services [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT) sets aside the commissioner's order denying cenvat credit only on ground of absence of Nexus with Input...
![CESTAT Sets aside Commissioners order denying Cenvat Credit only because of absence of Nexus with Input services and Output services [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083360-renting-immovable-property-services-taxscan.webp "CESTAT Sets aside Commissioners order denying Cenvat Credit only because of absence of Nexus with Input services and Output services [Read Order]")
Rule 6 of Central Excise Valuation Rules not invocable when Discount Policy is Generally Offered for all Customers: CESTAT [Read Order]
In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT) has held that Rule 6 of the Central Excise Valuation Rules is not invocable when a ...
![Rule 6 of Central Excise Valuation Rules not invocable when Discount Policy is Generally Offered for all Customers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083356-central-excise-valuation-cestat-taxscan.webp "Rule 6 of Central Excise Valuation Rules not invocable when Discount Policy is Generally Offered for all Customers: CESTAT [Read Order]")