![Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103291-non-filing-of-st-3-evading-tax-cestat-limitation-rightly-invoked-taxscan.webp "Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]")
Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has held that non-filing of ST-3 returns amounts to a positive act...
![No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101286-cestat-chandigarh-himuda-service-tax-taxscan.webp "No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]")
![Service Provided to Foreign Airline Amounts to Export of Service under Finance Act: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101243-service-tax-demand-cestat-chennai-export-of-service-taxscan.webp "Service Provided to Foreign Airline Amounts to Export of Service under Finance Act: CESTAT Quashes Service Tax Demand [Read Order]")
![Service Tax on Marketing of Film Songs on Sony Music: Supreme Court likely hear Matter on Next Month [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/25/250x150_2090983-service-tax-sony-music-entertainment-india-private-limited-film-songs-taxscan.webp "Service Tax on Marketing of Film Songs on Sony Music: Supreme Court likely hear Matter on Next Month [Read Judgement]")
![Relief for Robin Uthappa: CESTAT Rules IPL Payments Are ‘Player Fee’, Not Taxable as Promotional Activity Under BAS [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/250x150_2076332-rrest-warrant-cricketer-robin-uthappa-arrest-warrant-issued-taxscan.webp "Relief for Robin Uthappa: CESTAT Rules IPL Payments Are ‘Player Fee’, Not Taxable as Promotional Activity Under BAS [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]")
Mere booking of income as service charge in their balance sheet would not Transfer entire amount to a single activity under ‘Business Auxiliary Services’: CESTAT
Mere bald allegations in a notice are not enough to sustain the demand against the appellant. The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that...
![Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043008-cenvat-credit-cestat-orders-demand-exempted-and-dutiable-goods-taxscan.webp "Refund of CENVAT Credit Cannot Be Denied Merely for Non-Registration of Unit: CESTAT [Read Order]")
CESTAT Allows 100% CENVAT Credit to Rambagh Palace Hotel, Holds IHCL Services Were Management Consultancy [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed 100% CENVAT credit to Rambagh Palace Hotel, holding that the services received from IHCL qualified as...
![CESTAT Allows 100% CENVAT Credit to Rambagh Palace Hotel, Holds IHCL Services Were Management Consultancy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Rambagh-Palace-Hotel-CENVAT-Credit-CESTAT-Allows-100-CENVAT-Credit-taxscan.jpg "CESTAT Allows 100% CENVAT Credit to Rambagh Palace Hotel, Holds IHCL Services Were Management Consultancy [Read Order]")
CESTAT Overturns CENVAT Denial, Rules 11 Input Services Eligible Despite Department's Objections [Read Order]
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai Bench has set aside the denial of CENVAT credit on 11 input services availed, holding them eligible...
![CESTAT Overturns CENVAT Denial, Rules 11 Input Services Eligible Despite Departments Objections [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Printing-Machine-Cylinders-taxscan-1-1.jpg "CESTAT Overturns CENVAT Denial, Rules 11 Input Services Eligible Despite Departments Objections [Read Order]")
Refund Once Granted Cannot Be Recovered via SCN Unless Proper Appeal u/s 35E of Central Excise Act: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a refund once sanctioned cannot be recovered merely by issuing a show cause notice, unless the...
![Refund Once Granted Cannot Be Recovered via SCN Unless Proper Appeal u/s 35E of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/refund-site-img.jpg "Refund Once Granted Cannot Be Recovered via SCN Unless Proper Appeal u/s 35E of Central Excise Act: CESTAT [Read Order]")
![CESTAT upholds demand of Service tax on Agency Commission for promoting sale of vehicle [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Agency-Commission-CESTAT-Service-tax-on-Agency-Commission-TAXSCAN.jpg "CESTAT upholds demand of Service tax on Agency Commission for promoting sale of vehicle [Read Order]")