![Failure to Afford Opportunity to Furnish Documents Violates Natural Justice: Calcutta HC sets aside Order u/s 148A(3) of IT Act Against Co-operative Bank [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121427-calcutta-high-court-income-tax-taxscan.webp "Failure to Afford Opportunity to Furnish Documents Violates Natural Justice: Calcutta HC sets aside Order u/s 148A(3) of IT Act Against Co-operative Bank [Read Order]")
Failure to Afford Opportunity to Furnish Documents Violates Natural Justice: Calcutta HC sets aside Order u/s 148A(3) of IT Act Against Co-operative Bank [Read Order]
The Calcutta High Court has quashed and set aside an order passed under section 148A(3) of the Income Tax Act of 1961, as the Assessing Officer (AO)...
![Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121374-residuary-entry-taxscan.webp "Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]")
![Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121341-retail-visual-identity-elements-immovable-once-installed-cestat-quashes-excise-duty-demand.webp "Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]")
![Service Tax Paid by Mistake Cannot Be Adjusted Against Future Liability: CESTAT Directs TVS Motor to Seek Refund [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121289-service-tax-paid-future-liability-cestat-tvs-motor-refund-taxscan.webp "Service Tax Paid by Mistake Cannot Be Adjusted Against Future Liability: CESTAT Directs TVS Motor to Seek Refund [Read Order]")
![Windmills Not Immovable Property: CESTAT Quashes Service Tax Demand on Sundaram Fasteners [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121171-windmills-not-immovable-property-cestat-quashes-service-tax-demand-on-sundaram-fasteners-taxscan.webp "Windmills Not Immovable Property: CESTAT Quashes Service Tax Demand on Sundaram Fasteners [Read Order]")
Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai held that Article 243W of the Constitution does not grant tax immunity to private contractors executing outsourced...
![Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121205-cestat-chennai-park-maintenance-garden-maintenance-service-tax-on-park-maintenance-private-contractors-service-tax-park-and-garden-maintenance-service-cestat-service-tax-on-park-and-garden-maintenance.webp "Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]")
Mahatma Gandhi University is ‘Non-Profit Trust as a Charitable Institute’ and not ‘Body Corporate’: CESTAT holds no Service Tax Liability under RCM [Read Order]
The New Delhi bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held Mahatma Gandhi University is not a ‘Body Corporate’ and confirmed it as “Not-Profit Trust as a Charitable...
![Mahatma Gandhi University is ‘Non-Profit Trust as a Charitable Institute’ and not ‘Body Corporate’: CESTAT holds no Service Tax Liability under RCM [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121192-mahatma-gandhi-university-service-tax-taxscan.webp "Mahatma Gandhi University is ‘Non-Profit Trust as a Charitable Institute’ and not ‘Body Corporate’: CESTAT holds no Service Tax Liability under RCM [Read Order]")
Landscaping & Garden Maintenance Taxable as ‘Management, Maintenance or Repair Service’: CESTAT upholds Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai held that the service of landscaping and garden maintenance activities comes under “Management, Maintenance or Repair...
![Landscaping & Garden Maintenance Taxable as ‘Management, Maintenance or Repair Service’: CESTAT upholds Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121187-landscaping-garden-maintenance-taxable-management-maintenance-repair-service.webp "Landscaping & Garden Maintenance Taxable as ‘Management, Maintenance or Repair Service’: CESTAT upholds Service Tax Demand [Read Order]")
Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that service tax exemption for services supplied to SEZ (Special Economic Zone) units/developers is not...
![Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121206-service-tax-exemption-automatic-sez-supplies-authorised-operations-proof-mandatory-cestat-taxscan.webp "Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]")
![No Service Tax Leviable on Foreign Logistics Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121194-no-service-tax-on-foreign-logistics-taxscan.webp "No Service Tax Leviable on Foreign Logistics Services: CESTAT [Read Order]")
No Differential Excise Duty Demand on SKO Intermixed with MS & HSD in Pipeline: CESTAT sets aside Order against HPCL [Read Order]
The Mumbai Bench of the Customs, Excise, Service Appellate Tribunal (CESTAT) recently set aside an impugned order passed by the Commissioner of Central Excise, demanding differential excise duty...
![No Differential Excise Duty Demand on SKO Intermixed with MS & HSD in Pipeline: CESTAT sets aside Order against HPCL [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121184-no-differential-excise-duty-demand-sko-intermixed-taxscan.webp "No Differential Excise Duty Demand on SKO Intermixed with MS & HSD in Pipeline: CESTAT sets aside Order against HPCL [Read Order]")
Mahatma Gandhi University Eligible for ₹1.47 Cr Service Tax Refund on Legal, Security, Manpower & Works Contract Services: CESTAT [Read Order]
The Customs, Excise, Service Tax Appellate Tribunal ( CESTAT ), Jaipur has ruled that Mahatma Gandhi University of Medical Science and Technology is not a body corporate and directed the refund of...
![Mahatma Gandhi University Eligible for ₹1.47 Cr Service Tax Refund on Legal, Security, Manpower & Works Contract Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/2120954-manpower-services-taxscan.webp "Mahatma Gandhi University Eligible for ₹1.47 Cr Service Tax Refund on Legal, Security, Manpower & Works Contract Services: CESTAT [Read Order]")