![Transfer of Development Rights Does Not Attract Service Tax as It Amounts to Transfer of Immovable Property: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095394-service-tax-not-leviable-demand-confirmed-basis-difference-between-figures-returns-balance-sheets-cestat-taxscan.webp "Transfer of Development Rights Does Not Attract Service Tax as It Amounts to Transfer of Immovable Property: CESTAT [Read Order]")
Transfer of Development Rights Does Not Attract Service Tax as It Amounts to Transfer of Immovable Property: CESTAT [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT) held that the transfer of development rights by the assessee did not...
![Penalty not Justified for Procedural Lapses like Late Filing of Returns in Absence of Fraud, Negligence or Intent to Evade Taxes: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094771-penalty-fraud-evade-taxes-cestat-taxscan.webp "Penalty not Justified for Procedural Lapses like Late Filing of Returns in Absence of Fraud, Negligence or Intent to Evade Taxes: CESTAT [Read Order]")
![Photographic Flashlights Producing Short-Duration Light Classifiable as Photographic Equipment, Not as Lamps and Lighting Fittings: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/250x150_2094685-photographic-flashlights-short-duration-light-photographic-equipment-taxscan.webp "Photographic Flashlights Producing Short-Duration Light Classifiable as Photographic Equipment, Not as Lamps and Lighting Fittings: CESTAT [Read Order]")
![Cargo Space Sales and Reimbursable Expenses Not Liable to Service Tax: CESTAT Upholds Exemption for UN Peacekeeping Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094267-cargo-space-sales-cestat-un-peacekeeping-services-taxscan.webp "Cargo Space Sales and Reimbursable Expenses Not Liable to Service Tax: CESTAT Upholds Exemption for UN Peacekeeping Services [Read Order]")
![Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092790-customs-duty-customs-duty-leviable-on-twin-vision-scanner-twin-vision-scanner-scanner-products-cestat-taxscan.webp "Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]")
Relief for HCL Technologies: CESTAT Rules License Fee for Right to Use Software Not Includible in Customs Valuation of Imported CDs [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the license fee paid for the right to use software cannot be included in the customs...
![Relief for HCL Technologies: CESTAT Rules License Fee for Right to Use Software Not Includible in Customs Valuation of Imported CDs [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092747-relief-for-hcl-technologies-hcl-technologies-cestat-taxscan.webp "Relief for HCL Technologies: CESTAT Rules License Fee for Right to Use Software Not Includible in Customs Valuation of Imported CDs [Read Order]")
Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that where service tax was deposited by mistake on exempt construction services, the amount was in the nature...
![Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092382-cestat-refund-taxscan.webp "Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]")
Relief for Videocon D2H: CESTAT Rules Viewing Cards Are Smart Cards, Not Set-Top Box Parts, Quashes Customs Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside a customs duty demand of Rs. 56 crore and held that viewing cards imported by the company are smart...
![Relief for Videocon D2H: CESTAT Rules Viewing Cards Are Smart Cards, Not Set-Top Box Parts, Quashes Customs Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090879-videocon-d2h-taxscan.webp "Relief for Videocon D2H: CESTAT Rules Viewing Cards Are Smart Cards, Not Set-Top Box Parts, Quashes Customs Demand [Read Order]")
Interest Mandatory on Amounts Payable under Provisional Assessment but Not Paid on Due Date: CESTAT in BHEL Case [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that interest is mandatory on amounts payable under provisional assessment but not paid on the due date,...
![Interest Mandatory on Amounts Payable under Provisional Assessment but Not Paid on Due Date: CESTAT in BHEL Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090860-relief-to-bhel-cestat-rules-liquidated-damages-not-liable-to-service-tax-taxscan-1.webp "Interest Mandatory on Amounts Payable under Provisional Assessment but Not Paid on Due Date: CESTAT in BHEL Case [Read Order]")
Setback for FedEx: CESTAT upholds ₹1 Lakh Penalty for Lack of Due Diligence after Red Sandalwood Misdeclared as Copper Wire [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld a penalty of Rs. 1 lakh against FedEx Express Transportation and Supply Chain Services India Pvt. Ltd. ...
![Setback for FedEx: CESTAT upholds ₹1 Lakh Penalty for Lack of Due Diligence after Red Sandalwood Misdeclared as Copper Wire [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090591-setback-for-fedex-fedex-cestat-penalty-lack-of-due-diligence-taxscan.webp "Setback for FedEx: CESTAT upholds ₹1 Lakh Penalty for Lack of Due Diligence after Red Sandalwood Misdeclared as Copper Wire [Read Order]")
Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that only two instances of delay in service tax payment were valid and that most of the interest demand ...
![Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088570-proper-filing-st-3-returns-statutory-returns-cestat-service-tax-demand-extended-period-taxscan-1.webp "Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]")