![CESTAT upholds Service Tax on Community Centre Construction as Commercial Activity, Confirms Tax on Admitted Services [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/2106867-service-tax-actcommercial-construction-services.webp "CESTAT upholds Service Tax on Community Centre Construction as Commercial Activity, Confirms Tax on Admitted Services [Read Order]")
CESTAT upholds Service Tax on Community Centre Construction as Commercial Activity, Confirms Tax on Admitted Services [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the service tax demand on Anubhavi Constructions for...
![Lease Premium Taxable as Renting of Immovable Property: CESTAT Upholds ₹2.88Cr Service Tax Demand on Ghaziabad Development Authority [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106392-cestat-allahabad-ghaziabad-development-authority-lease-premium-taxable-service-tax-demand-taxscan.webp "Lease Premium Taxable as Renting of Immovable Property: CESTAT Upholds ₹2.88Cr Service Tax Demand on Ghaziabad Development Authority [Read Order]")
![Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106687-service-tax-demand-taxscan.webp "Service Tax Demand Based Solely on Discrepancy Between ITR/TDS and ST-3 Returns Invalid Without Investigating Cause of Difference: CESTAT [Read Order]")
![Extended Period Not Invocable for Lack of Willful Suppression: CESTAT Quashes ₹1.86Cr Service Tax Demand on UP Electronics Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106224-service-tax-demand-taxscan.webp "Extended Period Not Invocable for Lack of Willful Suppression: CESTAT Quashes ₹1.86Cr Service Tax Demand on UP Electronics Corporation [Read Order]")
![Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also Admissible When Refund is Delayed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/2104416-reund-delay-taxscan.webp "Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also Admissible When Refund is Delayed: CESTAT [Read Order]")
CESTAT Quashes Penalty on Customs Officer Accused of Abetting Smuggling as Statement Recorded under Duress [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on a Customs officer accused of abetting smuggling, holding that his statement was...
![CESTAT Quashes Penalty on Customs Officer Accused of Abetting Smuggling as Statement Recorded under Duress [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2104126-cestat-penalty-customs-officer-abetting-smuggling-cestat-quashes-taxscan.webp "CESTAT Quashes Penalty on Customs Officer Accused of Abetting Smuggling as Statement Recorded under Duress [Read Order]")
Restaurant Services Provided in Non-Air-Conditioned Premises Remain Exempt under Mega Exemption Notification: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that restaurant services provided in non-air-conditioned premises are exempt from service tax under Mega ...
![Restaurant Services Provided in Non-Air-Conditioned Premises Remain Exempt under Mega Exemption Notification: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/2101087-restaurant-services-non-air-conditioned-exempt-mega-exemption-notification-cestat-taxscan.webp "Restaurant Services Provided in Non-Air-Conditioned Premises Remain Exempt under Mega Exemption Notification: CESTAT [Read Order]")
CESTAT Has No Jurisdiction to Hear Appeals Involving Goods Imported as Baggage as Explicitly Barred by S. 129A(1) of Customs Act [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that it has no jurisdiction to hear appeals involving goods imported as baggage, as such cases are...
![CESTAT Has No Jurisdiction to Hear Appeals Involving Goods Imported as Baggage as Explicitly Barred by S. 129A(1) of Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/2100391-cestat-jurisdiction-hear-appeals-involving-goods-imported-baggage-explicitly-customs-act-taxscan.webp "CESTAT Has No Jurisdiction to Hear Appeals Involving Goods Imported as Baggage as Explicitly Barred by S. 129A(1) of Customs Act [Read Order]")
Spa Company Collected Service Tax but fails to Deposit: CESTAT Confirms ₹17.28 Lakh Tax Demand and Penalty [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld a service tax demand and penalty against a Noida-based spa company for collecting service tax from ...
![Spa Company Collected Service Tax but fails to Deposit: CESTAT Confirms ₹17.28 Lakh Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/2097723-service-tax-cestat-tax-demand-penalty-taxscan.webp "Spa Company Collected Service Tax but fails to Deposit: CESTAT Confirms ₹17.28 Lakh Tax Demand and Penalty [Read Order]")
No Scientific Test or Documentary Proof to Establish Foreign Origin of Dry Dates: CESTAT Sets Aside Confiscation [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the department had no scientific or documentary evidence to prove that the seized dry dates were of...
![No Scientific Test or Documentary Proof to Establish Foreign Origin of Dry Dates: CESTAT Sets Aside Confiscation [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096592-dry-dates-cestat-taxscan.webp "No Scientific Test or Documentary Proof to Establish Foreign Origin of Dry Dates: CESTAT Sets Aside Confiscation [Read Order]")
ER-1 Return Qualifies as a Valid Duty-Paying Document under Rule 9(2) of CENVAT Credit Rules: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an ER-1 return can be treated as a valid duty-paying document under Rule 9(2) of the CENVAT...
![ER-1 Return Qualifies as a Valid Duty-Paying Document under Rule 9(2) of CENVAT Credit Rules: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096599-valid-duty-paying-cenvat-credit-rules-cestat-taxscan.webp "ER-1 Return Qualifies as a Valid Duty-Paying Document under Rule 9(2) of CENVAT Credit Rules: CESTAT [Read Order]")
Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not payable when materials are supplied free of cost by the client, and the ...
![Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/2096063-sevice-tax-taxscan.webp "Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]")