![Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116776-voluntary-service-tax-payment-733-constitutes-final-settlement-not-mere-deposit-cestat-dismisses-refund-appeal-taxscan.webp "Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]")
Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that voluntary payment of service tax under Section 73(3)...
![No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116497-cestat-holds-rule-6-inapplicable-to-non-manufactured-goods-taxscan.jfif "No CENVAT Reversal Required on Sale of Empty Packaging Material: CESTAT Holds Rule 6 Inapplicable to Non-Manufactured Goods [Read Order]")
![Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115852-settlement-amount-paid-towards-outstanding-rent-taxable-declared-service-cestat-set-service-tax-demand-under-rcm-taxscan.webp "Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]")
![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]")
![Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112502-form-26as-service-tax-demand-cestat-taxscan.jfif "Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]")
Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that interest at the rate of 12 percent per annum is payable on an investigation deposit retained by the customs...
![Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110967-cestat-ahmedabad-klj-plasticizers-interest-investigation-deposit-right-to-interest-taxscan.webp "Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]")
Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove any diversion of export goods into the domestic market, leading to...
![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
![Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109489-gold-smuggling-taxscan.jfif "Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]")
![Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110258-reverse-charge-demand-cestat-tax-scn-unsustainable-taxscan.webp "Reverse Charge Demand Sets Aside: CESTAT Says Tax Beyond Scope of SCN Unsustainable [Read Order]")
‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT) set aside penalties imposed under Section 114 and Section 114AA of the Customs Act, 1962, holding that the absence of...
![‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110859-mandatory-element-imposing-penalty-114-144aa-customs-act-cestat-taxscan.webp "‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]")
Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside Service Tax demand for providing contract services to the Gujarat State Police Housing Corporation ...
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
CESTAT Quashes ₹45 Lakh Penalty Under Rule 26 for Inapplicability Without Confiscation of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal filed by Shri Venkat R. Chari, holding that the personal penalty of ₹45 lakh imposed under...
![CESTAT Quashes ₹45 Lakh Penalty Under Rule 26 for Inapplicability Without Confiscation of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107769-cestat-rule-26-inapplicability-confiscation-goods-taxscan.webp "CESTAT Quashes ₹45 Lakh Penalty Under Rule 26 for Inapplicability Without Confiscation of Goods [Read Order]")