![Extended Period of Limitation for Service Tax Not Invocable in Lack of Suppression of Facts: CESTAT Sets Aside Demand under Finance Act, 1994 [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095591-cestat-cestat-chandigarh-non-imposition-of-penalty-penalty-excise-customs-taxscan.webp "Extended Period of Limitation for Service Tax Not Invocable in Lack of Suppression of Facts: CESTAT Sets Aside Demand under Finance Act, 1994 [Read Order]")
Extended Period of Limitation for Service Tax Not Invocable in Lack of Suppression of Facts: CESTAT Sets Aside Demand under Finance Act, 1994 [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Mumbai set aside the demand of service tax and penalty, holding that the...
![Service Tax on Passenger Service Fee (PSF) Payable by Airport Authority, Not Airlines: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/250x150_2094676-airport-services.webp "Service Tax on Passenger Service Fee (PSF) Payable by Airport Authority, Not Airlines: CESTAT [Read Order]")
![Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088785-electricity-charges-recovered-builders-actuals-pure-agent-taxable-service-cestat-taxscan.webp "Electricity Charges Recovered by Builders on Actuals as Pure Agent Not Taxable as Service: CESTAT [Read Order]")
![Failure to Endorse ‘No CENVAT Credit Admissible’ on Commercial Invoices Is Only a Procedural Lapse: CESTAT Grants SAD Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087934-no-cenvat-credit-admissible-commercial-invoices-procedural-lapse-cestat-grants-sad-refund-taxscan.webp "Failure to Endorse ‘No CENVAT Credit Admissible’ on Commercial Invoices Is Only a Procedural Lapse: CESTAT Grants SAD Refund [Read Order]")
![Relief for Rayban: Rajasthan HC quashes CENVAT refund rejection, directs payment of ₹16.89 lakh with 12% interest [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087882-cenvat-refund-taxscan.webp "Relief for Rayban: Rajasthan HC quashes CENVAT refund rejection, directs payment of ₹16.89 lakh with 12% interest [Read Order]")
Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that interest paid to the Haryana Urban Development Authority (HUDA) on delayed payment of External Development Charges (EDC)...
![Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084882-huda-itat-taxscan.webp "Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]")
Syntel Wins Key Tax Refund Case as CESTAT Backs SEZ Unit on Input Service Classification [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has allowed an appeal filed by Syntel Solutions (India) Pvt. Ltd., directing the tax authorities to refund an amount of ...
![Syntel Wins Key Tax Refund Case as CESTAT Backs SEZ Unit on Input Service Classification [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082170-sez-unit-taxscan.webp "Syntel Wins Key Tax Refund Case as CESTAT Backs SEZ Unit on Input Service Classification [Read Order]")
Absence of Contractual Obligation Shows Branch Transfer, Not Inter-State Sale: CESTAT Remands Matter [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has remanded the matter involving M/s CMS Computers Ltd. for verification, after observing that the...
![Absence of Contractual Obligation Shows Branch Transfer, Not Inter-State Sale: CESTAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081807-cestat-obligation-taxscan.webp "Absence of Contractual Obligation Shows Branch Transfer, Not Inter-State Sale: CESTAT Remands Matter [Read Order]")
Amprolium HCL Classifiable Under Chapter 29 as Pure Chemical, Not under Animal Feed Premixes: CESTAT Upholds Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Amprolium HCL is a pure chemical classifiable under Chapter 29 of the Customs Tariff and not under ...
![Amprolium HCL Classifiable Under Chapter 29 as Pure Chemical, Not under Animal Feed Premixes: CESTAT Upholds Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080481-cestat-upholds-cestat-hcl-taxscan.webp "Amprolium HCL Classifiable Under Chapter 29 as Pure Chemical, Not under Animal Feed Premixes: CESTAT Upholds Demand [Read Order]")
Dept Audit Findings Alone Insufficient to Invoke Extended Period Without Intent to Evade or Wilful Suppression: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that audit findings alone are not enough to invoke the extended limitation period without intent to...
![Dept Audit Findings Alone Insufficient to Invoke Extended Period Without Intent to Evade or Wilful Suppression: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078782-dept-audit-findings-insufficient-invoke-extended-period-intent-evade-wilful-suppression-cestat-taxscan.webp "Dept Audit Findings Alone Insufficient to Invoke Extended Period Without Intent to Evade or Wilful Suppression: CESTAT [Read Order]")
Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenue's Appeal after AO Treats Receipts as Royalty [Read Order]
The High Court of Karnataka, disposed of the Revenue’s appeal on the taxability of software fees under the India-UAE Double Taxation Avoidance Agreement (DTAA) after the Assessing Officer (AO)...
![Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenues Appeal after AO Treats Receipts as Royalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078339-india-uae-dtaa-taxscan.webp "Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenues Appeal after AO Treats Receipts as Royalty [Read Order]")
Relief for Mahindra: CESTAT Rules CENVAT Credit on Factory Canteen Services Admissible Except for Employee-Recovered Amounts [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Mahindra and Mahindra Ltd. was entitled to claim CENVAT credit on outdoor catering services provided at...
![Relief for Mahindra: CESTAT Rules CENVAT Credit on Factory Canteen Services Admissible Except for Employee-Recovered Amounts [Read Order]](https://images.taxscan.in/h-upload/2025/08/04/500x300_2073060-relief-for-mahindra-cestat-rules-cenvat-credit-factory-canteen-services-except-employee-recovered-amounts-taxscan.webp "Relief for Mahindra: CESTAT Rules CENVAT Credit on Factory Canteen Services Admissible Except for Employee-Recovered Amounts [Read Order]")