![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VII]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068042-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-and-excise-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VII]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part VII]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service ...
![Suppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/250x150_2069690-gta-service-taxscan.webp "Suppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068006-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]")
![Free Material Supplied by NTPC for Maintenance Services Cannot Be Included in Gross Value for Service Tax Abatement: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/250x150_2068592-cestat-hyderabad-ntpc-free-material-supplied-taxscan.webp "Free Material Supplied by NTPC for Maintenance Services Cannot Be Included in Gross Value for Service Tax Abatement: CESTAT [Read Order]")
![Service Tax Demand: Madras HC Quashes Impugned Order Against Ganesh Cell Communication on Terms, Directs Deposit of 25% Disputed Tax [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068085-madras-high-court-service-tax-demand-taxscan.webp "Service Tax Demand: Madras HC Quashes Impugned Order Against Ganesh Cell Communication on Terms, Directs Deposit of 25% Disputed Tax [Read Order]")
CESTAT Quashes Service Tax Demands on Vocational Training Services, Rules Activities Exempt and Barred by Limitation [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has set aside service tax demands totalling around Rs. 52 lakhs, noting that the company’s skill development...
![CESTAT Quashes Service Tax Demands on Vocational Training Services, Rules Activities Exempt and Barred by Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066881-cestat-kolkata-cestat-quashes-service-tax-demands-taxscan.webp "CESTAT Quashes Service Tax Demands on Vocational Training Services, Rules Activities Exempt and Barred by Limitation [Read Order]")
Calcutta HC Dismisses Revenue’s Service Tax Appeal on Ground of Low Tax Effect, Leaves Questions of Law Open [Read Order]
The Calcutta High Court has dismissed Service Tax appeal filed by the Commissioner of Service Tax citing the appeal’s low tax effect. The Division Bench, comprising Chief Justice T.S....
![Calcutta HC Dismisses Revenue’s Service Tax Appeal on Ground of Low Tax Effect, Leaves Questions of Law Open [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067095-calcutta-hc-dismisses-service-tax-appeal-tax-effect-taxscan.webp "Calcutta HC Dismisses Revenue’s Service Tax Appeal on Ground of Low Tax Effect, Leaves Questions of Law Open [Read Order]")
Calcutta HC Rejects Writ Against Service Tax Order, Says Petitioner Cannot Blame Dept for Missed Hearing After Failing to Notify Address Change [Read Order]
The Calcutta High Court has dismissed a writ petition challenging a service tax order, ruling that the petitioner could not blame the department for missing the opportunity of a personal hearing...
![Calcutta HC Rejects Writ Against Service Tax Order, Says Petitioner Cannot Blame Dept for Missed Hearing After Failing to Notify Address Change [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067081-service-tax-site-img-1-1.webp "Calcutta HC Rejects Writ Against Service Tax Order, Says Petitioner Cannot Blame Dept for Missed Hearing After Failing to Notify Address Change [Read Order]")
Delhi HC Waives ₹17.21 Lakh Pre-deposit Noting ₹5.36 Crore Already Paid in Service Tax Dispute over Composite Works Contract [Read Order]
The High Court of Delhi waived the ₹17.21 lakh pre-deposit noting that the petitioner had already paid ₹5.36 crore in a service tax dispute involving composite works contracts MCM...
![Delhi HC Waives ₹17.21 Lakh Pre-deposit Noting ₹5.36 Crore Already Paid in Service Tax Dispute over Composite Works Contract [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066787-cestat-cestat-allahabad-service-tax-taxscan.webp "Delhi HC Waives ₹17.21 Lakh Pre-deposit Noting ₹5.36 Crore Already Paid in Service Tax Dispute over Composite Works Contract [Read Order]")
Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]
The Delhi High Court, ruled that the appeal on service taxability must be filed before the Supreme Court under Section 35L of the Central Excise Act,1944. The Revenue-appellant had appealed...
![Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065157-appeal-related-to-service-taxability-service-taxability-service-tax-taxscan.webp "Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]")
Splitting Invoices for Furniture and Building Rent Should Not Deny Legitimate Refund When Service Tax is Properly Paid: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that splitting invoices between furniture and building rent should not lead to denial of a refund when...
![Splitting Invoices for Furniture and Building Rent Should Not Deny Legitimate Refund When Service Tax is Properly Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065041-splitting-invoices-invoices-splitting-invoices-for-furniture-and-building-rent-furniture-and-building-rent-taxscan.webp "Splitting Invoices for Furniture and Building Rent Should Not Deny Legitimate Refund When Service Tax is Properly Paid: CESTAT [Read Order]")
![Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064418-cestat-allahabad-reconciliation-form-26as-taxscan.webp "Service Tax Demand Cannot Be Based Solely on Form 26AS w/o Reconciliation: CESTAT [Read Order]")