![Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121464-book-entry-showing-service-tax-as-expense-prove-unjust-enrichment-cestat-refund-credited-consumer-welfare-fund-taxscan.webp "Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]")
Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), New Delhi held that service tax deducted on the expense side in the book entry of a...
![GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117713-gta-reverse-charge-not-applicable-where-freight-cost-is-economically-borne-by-farmers-cestat-taxscan.webp "GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]")
![Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116881-international-patent-foreign-attorney-supply-of-service-patent-filing-filing-international-patent-patent-filing-services-taxscan.webp "Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]")
![CESTAT Quashes Service Tax Demand on Cross-Border Cost-Sharing, Holds Downward Price Adjustments are Not Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116535-cestat-quashes-service-tax-demand-on-cross-border-cost-sharing-holds-downward-price-adjustments-are-not-consideration-taxscan.webp "CESTAT Quashes Service Tax Demand on Cross-Border Cost-Sharing, Holds Downward Price Adjustments are Not Consideration [Read Order]")
![Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109478-cenvat-credit-credit-account-taxscan.webp "Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]")
CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that fees paid to Chartered Accountants for statutory audit services were not liable to Service Tax...
![CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107121-cestat-allahabad-statutory-audit-taxscan.webp "CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]")
CESTAT Rules Leasing of ISO Tank Containers from Overseas Suppliers as Deemed Sale, Not Taxable Service [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the leasing of ISO tank containers from overseas suppliers amounted to a transfer of the right to...
![CESTAT Rules Leasing of ISO Tank Containers from Overseas Suppliers as Deemed Sale, Not Taxable Service [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080756-cestat-ahmedabad-iso-tank-containers-taxscan.webp "CESTAT Rules Leasing of ISO Tank Containers from Overseas Suppliers as Deemed Sale, Not Taxable Service [Read Order]")
No Constitutional Violation in GST RCM u/s 17(2) and 17(3) of CGST Act on Security Services: Bombay HC [Read Order]
The Bombay High Court has dismissed a writ petition challenging the constitutional validity of Sections 17(2) and 17(3) of the Central Goods and Services Tax (CGST) Act, 2017, in the context of...
![No Constitutional Violation in GST RCM u/s 17(2) and 17(3) of CGST Act on Security Services: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078306-constitutional-violation-gst-cgst-services-bombay-hc-taxscan.webp "No Constitutional Violation in GST RCM u/s 17(2) and 17(3) of CGST Act on Security Services: Bombay HC [Read Order]")
Relief for BHEL: CESTAT rules Reimbursed Freight Charges Not Taxable as Service, quashes ₹16 Cr Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Bharat Heavy Electricals Ltd. (BHEL) was not liable to pay service tax on reimbursed freight...
![Relief for BHEL: CESTAT rules Reimbursed Freight Charges Not Taxable as Service, quashes ₹16 Cr Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070896-bhel-cestat-freight-charges-taxscan.webp "Relief for BHEL: CESTAT rules Reimbursed Freight Charges Not Taxable as Service, quashes ₹16 Cr Demand [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068006-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]")
Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Industrial gases in VITT transported by carrier agency upon issue of a consignment note qualify as...
![Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2058898-industrial-gases-1.webp "Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]")