![Service Tax Exemption Limited to PGP and not to PGPPM, PGPEM, and EPGP Courses: SC Dismisses Revenue’s Delayed Appeal Against IIM [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122439-service-tax-exemption-limited-to-pgp-and-not-to-pgppm-pgpem-and-epgp-courses-sc-dismisses-revenues-delayed-appeal-against-iim-taxscan.webp "Service Tax Exemption Limited to PGP and not to PGPPM, PGPEM, and EPGP Courses: SC Dismisses Revenue’s Delayed Appeal Against IIM [Read Order]")
Service Tax Exemption Limited to PGP and not to PGPPM, PGPEM, and EPGP Courses: SC Dismisses Revenue’s Delayed Appeal Against IIM [Read Order]
The Supreme Court has dismissed the Revenue’s appeal against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order which held that...
![CESTAT allows Service Tax Refund for Nokia, Denial on Rent-a-Cab, Outdoor Catering & Security Services Set Aside [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/250x150_2122002-service-tax-refund-nokia-taxscan.webp "CESTAT allows Service Tax Refund for Nokia, Denial on Rent-a-Cab, Outdoor Catering & Security Services Set Aside [Read Order]")
![VAT paid on Sale of Copyright of ‘Kolangal’ Dubbed Serials: CESTAT Quashes Service Tax Demand on Ananda Vikatan [Read Order]](https://images.taxscan.in/h-upload/2026/01/26/250x150_2121966-vat-kolangal-dubbed-serials-cestat-service-tax-demand-ananda-vikatan-taxscan.webp "VAT paid on Sale of Copyright of ‘Kolangal’ Dubbed Serials: CESTAT Quashes Service Tax Demand on Ananda Vikatan [Read Order]")
![Service Tax Exemption for Non-Commercial Govt Buildings: CESTAT Remands Matter for Fresh Verification of Documents Under Notification [Read Order]](https://images.taxscan.in/h-upload/2026/01/26/250x150_2121968-service-tax-exemption-non-commercial-govt-buildings-cestat-remands-fresh-verification-documents-under-notification-taxscan.webp "Service Tax Exemption for Non-Commercial Govt Buildings: CESTAT Remands Matter for Fresh Verification of Documents Under Notification [Read Order]")
![Bona Fide Belief Bars Extended Limitation u/s 73: CESTAT Quashes ₹3.72 Lakh Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/250x150_2121756-bona-fide-belief-service-tax-taxscan.webp "Bona Fide Belief Bars Extended Limitation u/s 73: CESTAT Quashes ₹3.72 Lakh Service Tax Demand [Read Order]")
Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), New Delhi held that service tax deducted on the expense side in the book entry of a university does not result in unjust enrichment....
![Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121464-book-entry-showing-service-tax-as-expense-prove-unjust-enrichment-cestat-refund-credited-consumer-welfare-fund-taxscan.webp "Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]")
'Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir' Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]
In a recent ruling, the Orissa High Court held that a service tax demand issued against a deceased person is not valid in law, and that the term “agent” under Section 65(7) of the Finance Act, 1994...
![Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120220-agent-us-657-not-equivalent-to-legal-heir-status-orissa-hc-rules-service-tax-against-dead-person-not-tenable-in-eye-of-law-taxscan.webp "Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]")
Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), held that mere disclosure of turnover/income in an Income Tax Return ( ITR ) cannot automatically lead to Service...
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp "Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]")
₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order]
The Punjab & Haryana High Court refused to grant bail to an accused holding that the alleged ₹55 crore service tax evasion forms a serious economic offence affecting the economy of the country. ...
![₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order]](https://images.taxscan.in/h-upload/2026/01/11/500x300_2118327-service-tax-evasion-serious-economic-offence-punjab-haryana-hc-bail-director-taxscan.webp "₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order]")
Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]
In a recent ruling, the Madras High Court quashed the service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such...
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]
In a recent ruling, the Bombay High Court has clearly clarified that no interest is payable for belated payment of service tax once discharge certificate under SVLDR scheme is issued. Through the...
![Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117213-site-image-13-t.webp "Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]")
SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand against an Amway distributor since the Show Cause Notice (SCN) lacked clarity and...
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")