![Entire Liability Computed from Taxpayers Records and Returns Filed Before SCN: CESTAT Rules Service Tax Penalty Unjustified [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041827-entire-liability-computed-taxpayers-records-returns-filed-scn-cestat-rules-service-tax-penalty-unjustified-taxscan.webp "Entire Liability Computed from Taxpayers Records and Returns Filed Before SCN: CESTAT Rules Service Tax Penalty Unjustified [Read Order]")
Entire Liability Computed from Taxpayer's Records and Returns Filed Before SCN: CESTAT Rules Service Tax Penalty Unjustified [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a service tax penalty is not justified when the...
![Royalty for Exclusive 99-Year Trademark Use Qualifies as Deemed Sale, Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041814-deemed-sale-cestat-taxscan.webp "Royalty for Exclusive 99-Year Trademark Use Qualifies as Deemed Sale, Not Taxable as Service: CESTAT [Read Order]")
![Construction Involving Common Areas Still a Composite Works Contract, Not Residential Complex Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041818-construction-involving-common-areas-still-composite-works-contract-residential-complex-service-cestat-taxscan.webp "Construction Involving Common Areas Still a Composite Works Contract, Not Residential Complex Service: CESTAT [Read Order]")
![Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041796-service-tax-demand-service-tax-part-of-approved-resolution-plan-taxscan.webp "Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]")
![Failure to File Claim with Liquidator Renders Appeal Infructuous: CESTAT Reaffirms Finality of IBC Resolution Plan [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041799-liquidator-renders-appeal-ibc-cestat-taxscan.webp "Failure to File Claim with Liquidator Renders Appeal Infructuous: CESTAT Reaffirms Finality of IBC Resolution Plan [Read Order]")
Vessel Engaged Under SEAIOCM Agreement Qualifies As 'Foreign Going Vessel' , Exemption u/s 87 of Customs Act: Kerala HC [Read Order]
The Kerala High Court ruled that a vessel hired via a SEAIOCM agreement was eligible for an exemption under section 87 of the Customs Act since it was a "foreign going vessel." The Singaporean...
![Vessel Engaged Under SEAIOCM Agreement Qualifies As Foreign Going Vessel , Exemption u/s 87 of Customs Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041788-customs-act-kerala-hc-taxscan.webp "Vessel Engaged Under SEAIOCM Agreement Qualifies As Foreign Going Vessel , Exemption u/s 87 of Customs Act: Kerala HC [Read Order]")
No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that service tax is not applicable to dormitory fees paid for courses at non-residential coaching...
![No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041774-no-service-tax-2.webp "No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]")
Weigh bridge Facility Not a Business Support Service: CESTAT Quashes Service Tax Demand [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in a recent decision held that providing a weigh bridge does not amount to providing business support services and...
![Weigh bridge Facility Not a Business Support Service: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041771-service-tax-weigh-bridge-facility-cestat-delhi-taxscan.webp "Weigh bridge Facility Not a Business Support Service: CESTAT Quashes Service Tax Demand [Read Order]")
![Service Tax on Transit Insurance Unsustainable When Already Included in Excise Duty: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041763-service-tax-transit-insurance-cestat-delhi-taxscan.webp "Service Tax on Transit Insurance Unsustainable When Already Included in Excise Duty: CESTAT [Read Order]")
CESTAT Rejects Dual Taxation on Transportation: Service Already Taxed Under GTA Cannot Be Taxed Again as BAS [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) rejected the dual taxation imposed by the Revenue on the appellant by noting that the service already taxed under...
![CESTAT Rejects Dual Taxation on Transportation: Service Already Taxed Under GTA Cannot Be Taxed Again as BAS [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041761-double-taxation-cestat-delhi-dual-taxation-on-transaction-taxscan.webp "CESTAT Rejects Dual Taxation on Transportation: Service Already Taxed Under GTA Cannot Be Taxed Again as BAS [Read Order]")
![Delay Payment Charges Not Taxable as Declared Service Under Section 66E(e): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041753-cestat-cestat-delhi-delay-payment-charges-taxscan.webp "Delay Payment Charges Not Taxable as Declared Service Under Section 66E(e): CESTAT [Read Order]")
Wastewater Treatment by CETP Not 'Processing of Goods', Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the activity of wastewater treatment by a Common Effluent Treatment Plant (CETP) cannot be classified...
![Wastewater Treatment by CETP Not Processing of Goods, Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/500x300_2041711-cestat-business-auxilary-taxscan.webp "Wastewater Treatment by CETP Not Processing of Goods, Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]")