![Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122216-royalty-dead-rent-collected-grant-of-mining-leases-not-taxable-as-renting-of-immovable-property-cestat-taxscan.webp "Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]")
Royalty & Dead Rent Collected for Grant of Mining Leases Not Taxable as ‘Renting Of Immovable Property’: CESTAT [Read Order]
In a recent ruling, the Principal Delhi Bench of the Customs, Excise, Services TaxAppellate Tribunal (CESTAT) held that royalty and dead rent...
![Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/250x150_2121689-cestat-new-delhi-idp-education-idp-education-case-cestat-ruling-in-favour-of-idp-education-taxscan.webp "Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]")
![Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/250x150_2121681-cash-calls-in-oil-gas-from-unincorporated-joint-ventures-not-taxable-service-cestat-quashes-service-tax-demand-taxscan.webp "Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]")
![Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118250-chilly-seeds-sowing-classified-under-cth-1209-cth-0904-cestat-rules-chemical-treated-seeds-not-classifiable-as-spices-taxscan.webp "Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]")
![Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117195-declared-value-site-image.webp "Customs Cannot Enhance Value Without Proof of Undervaluation or Treat Counterfeit Goods as Branded: CESTAT [Read Order]")
Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]
Meta: Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT Sets Aside Forfeiture The New Delhi Principal Bench of the Customs, Excise, and Service Tax...
![Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113226-cigarette-packs-lacking-mandatory-declarations-had-destroyed-not-auctioned-cestat-sets-aside-forfeiture-taxscan.webp "Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]")
Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals filed by Audi Motors Pvt. Ltd. and its Accountant, setting aside the service tax demand of...
![Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110494-maruti-dealership-incentives-trade-discount-taxable-service-csetat-service-tax-demand-audi-motors-taxscan.webp "Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]")
Proceedings Against Deceased Proprietor 'Void Ab Initio': CESTAT Quashes Service Tax Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed an appeal, holding that tax assessment proceedings abate upon the death of a sole proprietor, and any...
![Proceedings Against Deceased Proprietor Void Ab Initio: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100782-proceedings-deceased-proprietor-void-ab-initio-cestat-service-tax-demand-taxscan.webp "Proceedings Against Deceased Proprietor Void Ab Initio: CESTAT Quashes Service Tax Demand [Read Order]")
CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has held that no refund of excess CVD (Countervailing Duty) can be claimed without reassessment and...
![CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100509-cvd-refund-claim-taxscan.webp "CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]")
Department Barred from Reopening Settled Classification: CESTAT Upholds Claim for Exemption of Duty on Light Green Float Glass [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench at New Delhi, dismissed the Revenue’s appeal and upheld the classification of Light Green Float Glass imported by...
![Department Barred from Reopening Settled Classification: CESTAT Upholds Claim for Exemption of Duty on Light Green Float Glass [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099716-light-green-float-glass-taxscan.webp "Department Barred from Reopening Settled Classification: CESTAT Upholds Claim for Exemption of Duty on Light Green Float Glass [Read Order]")
Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sub-contractors are liable to pay service tax even if the main contractor has already...
![Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058457-sub-contractor-sub-contractor-main-contractor-service-tax-cestat-taxscan.webp "Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]")