![Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/500x300_2121681-cash-calls-in-oil-gas-from-unincorporated-joint-ventures-not-taxable-service-cestat-quashes-service-tax-demand-taxscan.webp "Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]")
Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ),New Delhi (Principal Bench) held that the cash calls in oil and gas from ...
![Co-Owners of Rental Property cannot be Association of Persons for Joint Service Tax Assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/23/250x150_2121600-co-owners-of-rental-property-service-tax-taxscan.jfif "Co-Owners of Rental Property cannot be Association of Persons for Joint Service Tax Assessment: CESTAT [Read Order]")
![CESTAT Rejects Raymond’s Excise Refund Claim Filed After 13 Years, Holds S. 11B Limitation Strictly Applicable to CENVAT Credit Reversal [Read Order]](https://images.taxscan.in/h-upload/2026/01/23/250x150_2121590-raymond-excise-refund-case-taxscan.webp "CESTAT Rejects Raymond’s Excise Refund Claim Filed After 13 Years, Holds S. 11B Limitation Strictly Applicable to CENVAT Credit Reversal [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]](https://images.taxscan.in/h-upload/2026/01/22/250x150_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]")
![Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_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]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on Retail Visual Identity (RVI) elements as they become immovable once they are installed. These are also...
![Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_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]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax paid by mistake cannot adjust against future service tax liability and must claimed only...
![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/2026/01/22/500x300_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/2026/01/21/500x300_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/2026/01/21/500x300_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/2026/01/21/500x300_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/2026/01/21/500x300_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/2026/01/21/500x300_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]")