![Service Tax Demand on Amount Received for Modernisation and Upgradation of Sugar Mills Found Unsustainable: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122751-service-tax-demand-amount-received-modernisation-upgradation-sugar-mills-found-unsustainable-cestat-allows-appeal-taxscan.webp "Service Tax Demand on Amount Received for Modernisation and Upgradation of Sugar Mills Found Unsustainable: CESTAT Allows Appeal [Read Order]")
Service Tax Demand on Amount Received for Modernisation and Upgradation of Sugar Mills Found Unsustainable: CESTAT Allows Appeal [Read Order]
The Chandigarh Bench of the Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand raised under the category...
![CESTAT Sets Aside Rs.57.96 Lakh Demand in Bharat Sanchar Nigam Ltd. Appeal, Holds CENVAT Credit on Telecom Towers and Pre-fabricated Buildings Cannot Be Denied [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122764-cestat-telecom-towers-taxscan.jfif "CESTAT Sets Aside Rs.57.96 Lakh Demand in Bharat Sanchar Nigam Ltd. Appeal, Holds CENVAT Credit on Telecom Towers and Pre-fabricated Buildings Cannot Be Denied [Read Order]")
![Revenue-Sharing Between Hospital and Diagnostic Centres Not Liable to Service Tax: CESTAT allows Fortis Healthcare Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122752-revenue-sharing-between-hospital-and-diagnostic-centres-not-liable-to-service-tax-cestat-allows-fortis-healthcare-appeal-taxscan.webp "Revenue-Sharing Between Hospital and Diagnostic Centres Not Liable to Service Tax: CESTAT allows Fortis Healthcare Appeal [Read Order]")
![Discount Claims Cannot Be Rejected on Assumption that Octroi Not Levied in Some States: CESTAT in Hawkins Cooker Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/250x150_2122065-cestat-in-hawkins-cooker-case-taxscan.jfif "Discount Claims Cannot Be Rejected on Assumption that Octroi Not Levied in Some States: CESTAT in Hawkins Cooker Case [Read Order]")
![Confederation Indian Industry Not Liable to Service Tax on Convention Reimbursements and MES Income: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/250x150_2122013-confederation-indian-industry-not-liable-service-tax-taxscan.jfif "Confederation Indian Industry Not Liable to Service Tax on Convention Reimbursements and MES Income: CESTAT [Read Order]")
Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside the ₹2.19 lakh service tax demand holding the extended limitation period inapplicable whereby, the...
![Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117250-extended-limitation-not-invocable-for-audit-income-tax-data-based-demand-cestat-quashes-service-tax-demand-taxscan.webp "Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]")
Works Contract Cannot Be Taxed as Residential Complex Construction Service: CESTAT Sets Aside Rs 80 Lakh Service Tax Demand, upholds Penalty for Non-Registration
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that composite works contracts cannot be taxed under Constructionof Residential Complex Services and such...
Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]
2025 TAXSCAN (CESTAT) 1399The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied under ‘Business Support Services’ (BSS) on...
![Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113380-revenue-sharing-diagnostic-labs-not-taxable-bss-cestat-service-tax-demand-hospital-taxscan.webp "Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]")
Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an entity not designated as the manufacturer or the buyer of excisable goods cannot claim a duty...
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111102-excise-duty-refund-cestat-taxscan.jfif "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a Service Tax demand and held that the substantive benefit of an exemption notification cannot...
![Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112747-service-tax-exemption-under-notification-cannot-denied-due-delay-filing-exp-2-return-cestat-taxscan.webp "Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]")
Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the premium received from transferring sugar export quota cannot be taxed under Business Auxiliary...
![Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110109-sugar-export-quota-cestat-taxscan.jfif "Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]")
Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that revenue sharing arrangements between hospital entities and Diagnostic Service Providers (DSPs) or ...
![Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111164-revenue-sharing-doctors-diagnostic-partners-taxable-bss-cestat-service-tax-demand-taxscan.webp "Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]")