![Electricity Charges Collected by Maintenance Firm Not Taxable Under Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/2102421-electricity-charges-maintenance-firm-taxable-under-service-tax-cestat-taxscan.webp "Electricity Charges Collected by Maintenance Firm Not Taxable Under Service Tax: CESTAT [Read Order]")
Electricity Charges Collected by Maintenance Firm Not Taxable Under Service Tax: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that electricity charges collected by a maintenance firm...
![Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/04/2102270-supreme-court-customs-appeal-fish-oil-ethyl-esters-taxscan.webp "Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement]")
![Identical Gold Chains Not Personal Effects: Delhi HC says Travellers Liable to Declare and Pay Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/2102207-identical-gold-chains-delhi-hc-travellers-liable-pay-duty-taxscan.webp "Identical Gold Chains Not Personal Effects: Delhi HC says Travellers Liable to Declare and Pay Duty [Read Order]")
![Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/04/2102165-supreme-court-customs-duty-customs-duty-exemption-samsung-led-display-taxscan.webp "Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]")
Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently directed the Customs department to refund a bank guarantee that was encashed by them during the...
![Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2102001-customs-encashed-bank-guarantee-appeal-pendency-cestat-refund-taxscan.webp "Customs Wrongly Encashed Bank Guarantee during Appeal Pendency: CESTAT Directs Refund, Rejects Limitation Claim [Read Order]")
No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that reimbursement of electricity charges collected from occupiers on the basis of actual consumption...
![No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101917-no-service-tax-reimbursement-electricity-charges-actual-consumption-basis-cestat-taxscan.webp "No Service Tax on Reimbursement of Electricity Charges Collected on Actual Consumption Basis: CESTAT [Read Order]")
999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that amounts that are received as a one-time premium for transfer of leasehold rights for 999...
![999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101905-lease-renting-of-immovable-property-cestat-service-tax-taxscan.webp "999-Year Lease not “Renting of Immovable Property” but Permanent Transfer: CESTAT Holds No Service Tax on One-Time Premium [Read Order]")
Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the permanent assignment of commercial space together with proportionate rights on leasehold land...
![Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101888-permanent-assignment-commercial-space-right-on-leasehold-land-lease-cestat-service-tax-demand-taxscan.webp "Permanent Assignment of Commercial Space with Right on Leasehold Land Not ‘Lease’: CESTAT Rejects Service Tax Demand [Read Order]")
Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that proforma invoices cannot replace commercial invoices that were prepared after negotiation and accepted ...
![Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101881-proforma-invoices-replace-commercial-invoices-negotiation-accepted-by-customs-cestat-taxscan.webp "Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]")
Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not payable on the use of foreign technology or trademarks that are not registered...
![Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101876-cestat-chennai-service-tax-foreign-technology-taxscan.webp "Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]")