![Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129321-reimbursement-received-warranty-expenses-foreign-manufacturer-taxable-cestat-service-tax-demand-ibm-india-tqaxscan.webp "Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]")
Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore Bench has held that reimbursements received from an overseas manufacturer...
![SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126629-scnjpg-1.webp "SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]")
![Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114179-sale-food-beverages-cinema-counters-not-taxable-service-cestat-cinepolis-india-case-taxscan.webp "Sale of Food And Beverages at Cinema Counters Not a Taxable Service: CESTAT in Cinepolis India Case [Read Order]")
![Sharing of Costs with Overseas Group Companies Not a Taxable Service: CESTAT Deletes Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109329-2106930-cestat-taxscan.webp "Sharing of Costs with Overseas Group Companies Not a Taxable Service: CESTAT Deletes Demand [Read Order]")
![Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/2102493-employee-call-allowance-scheme-service-tax-demand-supreme-court-taxscan.webp "Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [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/2025/08/26/2080756-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]")
Logistics Income from Ocean Freight Mark-Up Considered Trading Profit, Not Taxable Service: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that logistics income earned from the mark-up on ocean freight amounts to trading profit and is not liable...
![Logistics Income from Ocean Freight Mark-Up Considered Trading Profit, Not Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Logistics-Income-Ocean-Freight-Mark-Up-Trading-Profit-taxscan.jpg "Logistics Income from Ocean Freight Mark-Up Considered Trading Profit, Not Taxable Service: CESTAT [Read Order]")
Relief to Standard Chartered Bank: CESTAT rules Mere Expense Allocation from SCB-UK to SCB-India not a Taxable Service [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the mere allocation of expenses from Standard Chartered Bank UK (SCB-UK) to its Indian branch...
![Relief to Standard Chartered Bank: CESTAT rules Mere Expense Allocation from SCB-UK to SCB-India not a Taxable Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Standard-Chartered-Bank-Taxable-Service-CESTAT-taxscan.jpg "Relief to Standard Chartered Bank: CESTAT rules Mere Expense Allocation from SCB-UK to SCB-India not a Taxable Service [Read Order]")
Liquidated Damages/ Penal Interest Charges are not Exigible to Service Tax merely because such Charges are not Relatable to Taxable Service: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that liquidated damages/penal interest charges are not exigible to service tax merely because such...
![Liquidated Damages/ Penal Interest Charges are not Exigible to Service Tax merely because such Charges are not Relatable to Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-New-Delhi-CESTAT-Service-Tax-Taxable-Service-No-Service-Tax-on-Liquidated-Damages-Service-Tax-on-Penal-Interest-Taxscan.jpg "Liquidated Damages/ Penal Interest Charges are not Exigible to Service Tax merely because such Charges are not Relatable to Taxable Service: CESTAT [Read Order]")
![Transportation of Passengers by Ropeway Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/WhatsApp-Image-2024-09-30-at-10.38.01_e9765bbc.jpg "Transportation of Passengers by Ropeway Exempt from Service Tax: CESTAT [Read Order]")
![Earth Moving Equipment Rentals are not Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Taxable-Service-Customs-Excise-Service-Tax-Appellate-Tribunal-Service-Tax-service-prior-taxable-services-Earth-Moving-Equipment-TAXSCAN.jpeg "Earth Moving Equipment Rentals are not Taxable Service: CESTAT [Read Order]")
Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has determined that the transfer of wagons to Indian Railways by Bagadiya Brothers Pvt Ltd constitutes a deemed sale under Article...
![Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-05-at-12.15.29-PM.jpeg "Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]")