Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 2)
This article summarises all CESTAT orders published in the Taxscan.in. Packaging Bulk to Retail amounts to Manufacturing: CESTAT sets aside...
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp "No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]")
![Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114237-service-tax-access-amusement-facilities-unconstitutional-taxscan.webp "Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]")
![Black Tea Falls Within Agricultural Produce Definition: CESTAT Holds Service Tax on Export Brokerage Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/250x150_2108147-service-taxexport.webp "Black Tea Falls Within Agricultural Produce Definition: CESTAT Holds Service Tax on Export Brokerage Unsustainable [Read Order]")
![Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/250x150_2097130-battery-charging-filling-packaging-taxscan.webp "Process of Battery Charging, Filling, and Packaging Amounts to Manufacture, No Service Tax Payable: CESTAT [Read Order]")
Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that activities such as the sale of application forms, tender papers, and publicity work carried out by the ...
![Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/500x300_2089302-application-forms-tender-papers-publicity-work-odisha-state-housing-board-services-cestat-taxscan.webp "Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]")
CESTAT Upholds Service Tax Demand of Rs. 3.44 Crore on Promotional Marketing Activities [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the Rs. 3.44 crore service tax demand related to the hotel's marketing and promotional activities. Sale of...
![CESTAT Upholds Service Tax Demand of Rs. 3.44 Crore on Promotional Marketing Activities [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Delhi-Service-Tax-Demand-TAXSCAN.jpg "CESTAT Upholds Service Tax Demand of Rs. 3.44 Crore on Promotional Marketing Activities [Read Order]")
CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]
The Mumbai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)rejected the refund claim on service tax paid by the assessee for educational courses, as the courses were not recognized...
![CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/YCMOU.jpg "CESTAT Rejects Refund Claim on Service Tax for Educational Courses Not Recognized by YCMOU During Relevant Period [Read Order]")
No Service Tax on Advertising Agency against Amount Payable to Media Companies on Behalf of their Clients: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an advertising company is exempt from paying service tax on the money owed to media businesses on...
![No Service Tax on Advertising Agency against Amount Payable to Media Companies on Behalf of their Clients: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ad-agency.jpg "No Service Tax on Advertising Agency against Amount Payable to Media Companies on Behalf of their Clients: CESTAT [Read Order]")
CESTATÂ quashes Service Tax Demand on Auto Service Provider, Holds VAT-Paid Transactions not Liable [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed a service tax demand on an auto service provider, ruling that transactions on which Value Added...
![CESTATÂ quashes Service Tax Demand on Auto Service Provider, Holds VAT-Paid Transactions not Liable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Service-tax-demand.jpg "CESTATÂ quashes Service Tax Demand on Auto Service Provider, Holds VAT-Paid Transactions not Liable [Read Order]")
![CESTAT Kolkata: Sovereign Functions Exempt from Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Kolkata-CESTAT-Sovereign-Functions-Exempt-from-Service-Tax-Service-Tax-Sovereign-taxscan-1.jpg "CESTAT Kolkata: Sovereign Functions Exempt from Service Tax [Read Order]")
![CESTAT upholds Service Tax Refund Claim Rejection on Course by YCMOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-upholds-Service-Tax-Service-Tax-Refund-Refund-Claim-Rejection-Rejection-Rejection-on-Course-by-YCMOU-YCMOU-taxscan.jpg "CESTAT upholds Service Tax Refund Claim Rejection on Course by YCMOU [Read Order]")