![CESTAT Rules Excavation and Manpower Services for Dam Construction Exempted from Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105567-no-service-tax-exemptionformation-construction-dam-cestat-taxscan.webp "CESTAT Rules Excavation and Manpower Services for Dam Construction Exempted from Service Tax [Read Order]")
CESTAT Rules Excavation and Manpower Services for Dam Construction Exempted from Service Tax [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal by setting aside the service tax demand,...
![Business Auxiliary and Business Support Services Rendered to Foreign Entities Qualify as Export of Services: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/250x150_2105974-business-auxiliary-business-support-services-foreign-entities-qualify-export-of-services-cestat-allows-appeal-taxscan.webp "Business Auxiliary and Business Support Services Rendered to Foreign Entities Qualify as Export of Services: CESTAT Allows Appeal [Read Order]")
![Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105521-lack-evidence-taxscan.webp "Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]")
![When Goods Are Sold on FOR Basis, Buyer’s Premises is Treated as Place of Removal and Freight Forms Part of Assessable Value: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/250x150_2104404-goods-sale-or-taxscan.webp "When Goods Are Sold on FOR Basis, Buyer’s Premises is Treated as Place of Removal and Freight Forms Part of Assessable Value: CESTAT [Read Order]")
![No Service Tax Liability on Tournament Subsidy Received for Sponsorship: CESTAT Sets Aside Demand Against Punjab Cricket Association [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2103040-service-tax-liability-tournament-subsidy-received-sponsorship-cestat-demand-punjab-cricket-association-taxscan.webp "No Service Tax Liability on Tournament Subsidy Received for Sponsorship: CESTAT Sets Aside Demand Against Punjab Cricket Association [Read Order]")
Services by HIMUDA as Governmental authority like Maintenance, Conversion, and Water Charges Not Taxable: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh Bench has ruled in favour of the Himachal Pradesh Housing and Urban Development Authority (HIMUDA), holding that...
![Services by HIMUDA as Governmental authority like Maintenance, Conversion, and Water Charges Not Taxable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101289-cestat-chandigarh-services-by-himuda-himuda-as-governmental-authority-taxscan.webp "Services by HIMUDA as Governmental authority like Maintenance, Conversion, and Water Charges Not Taxable: CESTAT [Read Order]")
No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chandigarh Bench, has quashed service tax demands raised against the Himachal Pradesh Housing and Urban Development Authority...
![No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101286-cestat-chandigarh-himuda-service-tax-taxscan.webp "No Service Tax without Proper Categorisation of Services: CESTAT Quashes Demands against HIMUDA for Vagueness and Lack of Specific Classification [Read Order]")
Governmental Authorities Not ‘Business Entities’: CESTAT Rules HIMUDA Not Liable under RCM for Legal Services [Read Order]
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the Himachal Pradesh Housing and Urban Development Authority (HIMUDA), being a statutory...
![Governmental Authorities Not ‘Business Entities’: CESTAT Rules HIMUDA Not Liable under RCM for Legal Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101298-rcm-cestat-chandigarh-cestat-rules-taxscan.webp "Governmental Authorities Not ‘Business Entities’: CESTAT Rules HIMUDA Not Liable under RCM for Legal Services [Read Order]")
CESTAT Sets aside Service Tax Demand on Contractor, Citing 'Bona Fide Belief' to Bar Extended Period [Read Order]
The Chandigarh bench of the Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) allowed an appeal, holding that the invocation of the extended period of limitation was not justified as the ...
![CESTAT Sets aside Service Tax Demand on Contractor, Citing Bona Fide Belief to Bar Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100776-cestat-service-tax-demand-bona-fide-belief-extended-period-taxscan.webp "CESTAT Sets aside Service Tax Demand on Contractor, Citing Bona Fide Belief to Bar Extended Period [Read Order]")
Service Tax on Renting of Immovable Property: CESTAT Holds Demand Time-Barred Amid Conflicting Judicial Views [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the service tax demand raised for renting of immovable property was barred by limitation, as the...
![Service Tax on Renting of Immovable Property: CESTAT Holds Demand Time-Barred Amid Conflicting Judicial Views [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100397-service-tax-immovable-property-cestat-conflicting-judicial-views-taxscan.webp "Service Tax on Renting of Immovable Property: CESTAT Holds Demand Time-Barred Amid Conflicting Judicial Views [Read Order]")
Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an assessee who has not opted for provisional assessment is not entitled to claim a refund of...
![Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099773-taxpayer-refund-excess-excise-duty-cestat-taxscan.webp "Taxpayer Not Entitled to Refund of Excess Excise Duty in Absence of Provisional Assessment: CESTAT [Read Order]")