![Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117250-extended-limitation-not-invocable-for-audit-income-tax-data-based-demand-cestat-quashes-service-tax-demand-taxscan.webp "Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]")
Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside the ₹2.19 lakh service tax demand holding the extended...
![Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113380-revenue-sharing-diagnostic-labs-not-taxable-bss-cestat-service-tax-demand-hospital-taxscan.webp "Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]")
![Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111102-excise-duty-refund-cestat-taxscan.jfif "Entity Not Recognized as Manufacturer or Buyer Cannot Claim Excise Duty Refund Regardless of Who Paid: CESTAT [Read Order]")
![Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112747-service-tax-exemption-under-notification-cannot-denied-due-delay-filing-exp-2-return-cestat-taxscan.webp "Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]")
Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the premium received from transferring sugar export quota cannot be taxed under Business Auxiliary...
![Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110109-sugar-export-quota-cestat-taxscan.jfif "Premium Earned from Transfer of Sugar Export Quota Not Taxable as Service: CESTAT Holds Transaction is Sale of Goods, Not BAS [Read Order]")
Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that revenue sharing arrangements between hospital entities and Diagnostic Service Providers (DSPs) or ...
![Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111164-revenue-sharing-doctors-diagnostic-partners-taxable-bss-cestat-service-tax-demand-taxscan.webp "Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]")
'Relevant Date' for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the "relevant date" for the purpose of limitation under Section 28 of the Customs Act is the date...
![Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110266-relevant-date-limitation-customs-act-provisional-assessment-cestat-taxscan.webp "Relevant Date for Limitation u/s 28 of Customs Act for Provisional Assessment is Date of Adjustment of Duty after final assessment: CESTAT [Read Order]")
Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a differential duty demand and ruled that the finalization of a provisional assessment cannot be made ...
![Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110291-show-case-notice-taxscan.jfif "Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]")
Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), held that the allegation of mis-declaration could not be sustained in the absence of evidence and ruled...
![Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108590-cestat-taxscan.jfif "Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]")
Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that any payment made under the Voluntary Compliance Encouragement Scheme (VCES), 2013 cannot be...
![Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109149-service-tax-refund-cestat-taxscan.jfif "Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]")
Dilution and Repacking of Seaweed Extract Not Amounting to Manufacture: CESTAT Holds Excise Demand Unsustainable [Read Order]
Excise demand quashed as CESTAT rules seaweed dilution no manufacture The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals filed by...
![Dilution and Repacking of Seaweed Extract Not Amounting to Manufacture: CESTAT Holds Excise Demand Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107791-seaweed-extract-not-amounting-to-manufacture-cestat-taxscan.webp "Dilution and Repacking of Seaweed Extract Not Amounting to Manufacture: CESTAT Holds Excise Demand Unsustainable [Read Order]")