![Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104931-whatsapp-image-2025-11-13-at-32541-pm.webp "Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]")
Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), New Delhi bench, has upheld a service tax demand, finding that complimentary room...
![Service Tax Demand Based Solely on Income Tax Data Set Aside by CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105064-service-tax-taxscan.webp "Service Tax Demand Based Solely on Income Tax Data Set Aside by CESTAT [Read Order]")
![CENVAT Credit on Balance 50% of Capital Goods Can Be Availed in Subsequent Years: CESTAT Holds Rejection Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104832-cenvat-credit-capital-goods-cestat-taxscan.webp "CENVAT Credit on Balance 50% of Capital Goods Can Be Availed in Subsequent Years: CESTAT Holds Rejection Unsustainable [Read Order]")
![Not Disclosing Fibre Length in Import of ‘Para-Aramid Pulp’ not Suppression: CESTAT Bars Extended Limitation by Customs [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104820-fibre-length-in-import-para-aramid-pulp-cestat-bars-extended-customs-taxscan.webp "Not Disclosing Fibre Length in Import of ‘Para-Aramid Pulp’ not Suppression: CESTAT Bars Extended Limitation by Customs [Read Order]")
![Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2104248-mere-price-difference-proof-of-misdeclaration-cestat-appeal-customs-valuation-dispute-taxscan.webp "Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]")
CESTAT Sets Aside Order as Confiscation and Penalties Unsustainable Once Duty and Penalty Paid u/s 11AC(1)(d) [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the order confirming confiscation and penalties against appellant and its directors and held that...
![CESTAT Sets Aside Order as Confiscation and Penalties Unsustainable Once Duty and Penalty Paid u/s 11AC(1)(d) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104244-cestat-confiscation-penalties-unsustainable-once-duty-penalty-taxscan.webp "CESTAT Sets Aside Order as Confiscation and Penalties Unsustainable Once Duty and Penalty Paid u/s 11AC(1)(d) [Read Order]")
Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has held that non-filing of ST-3 returns amounts to a positive act of suppression with intent to evade tax, thereby...
![Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103291-non-filing-of-st-3-evading-tax-cestat-limitation-rightly-invoked-taxscan.webp "Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]")
Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that proforma invoices cannot replace commercial invoices that were prepared after negotiation and accepted ...
![Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101881-proforma-invoices-replace-commercial-invoices-negotiation-accepted-by-customs-cestat-taxscan.webp "Proforma Invoices Cannot Replace Commercial Invoices Prepared After Negotiation and Accepted by Customs: CESTAT [Read Order]")
Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]
The principal bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi held that composite works contracts are not taxable as ECIS and the Tribunal set aside ₹36 lakh servicetax...
![Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100520-cestat-lakh-service-tax-demand-penalty-taxscan.webp "Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]")
CESTAT Sets Aside Service Tax Demand on Pre-Amendment Reimbursable Expenses u/s 67 of the Finance Act, 1994 [Read Order]
The principal bench of Customs, excise and service tax appellant tribunal (CESTAT) , Delhi held that reimbursable expenses received during 2012–13 do not form part of the taxable value of...
![CESTAT Sets Aside Service Tax Demand on Pre-Amendment Reimbursable Expenses u/s 67 of the Finance Act, 1994 [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100513-service-tax-demand-cestat-tascan.webp "CESTAT Sets Aside Service Tax Demand on Pre-Amendment Reimbursable Expenses u/s 67 of the Finance Act, 1994 [Read Order]")
CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has held that no refund of excess CVD (Countervailing Duty) can be claimed without reassessment and...
![CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100509-cvd-refund-claim-taxscan.webp "CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]")
No Confiscated Goods and No Fake Invoices: CESTAT Sets Aside Penalty on Director Under Rule 26 [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty imposed on the Director of a company, ruling that there were no confiscated goods or fake...
![No Confiscated Goods and No Fake Invoices: CESTAT Sets Aside Penalty on Director Under Rule 26 [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099684-cestat-delhi-penalty-taxscan.webp "No Confiscated Goods and No Fake Invoices: CESTAT Sets Aside Penalty on Director Under Rule 26 [Read Order]")