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![Service Tax Not Applicable on University’s Rental Income from Banks, Post Offices etc: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Rental-Income-CESTAT-taxscan.jpg "Service Tax Not Applicable on University’s Rental Income from Banks, Post Offices etc: CESTAT [Read Order]")
Service Tax Not Applicable on University’s Rental Income from Banks, Post Offices etc: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not applicable on a university’s rental...
![Affiliation Fees Charged by University Not Taxable, Covered Under Negative List: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Covered-Under-Negative-List-Affiliation-Fees-Charged-by-University-taxscan.jpg "Affiliation Fees Charged by University Not Taxable, Covered Under Negative List: CESTAT [Read Order]")
![Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Penalty-CESTAT-Taxscan-1.jpg "Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]")
![CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Proper-filing-ST-3-Returns-Statutory-Returns-CESTAT-Service-Tax-Demand-Extended-Period-taxscan.jpg "CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]")
![CESTAT upheld the demand for service tax as it was non-payment of service tax on an act of suppression to evade payment of duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/service-tax-site-img-1-1.jpg "CESTAT upheld the demand for service tax as it was non-payment of service tax on an act of suppression to evade payment of duty [Read Order]")
Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Principal Bench at New Delhi has held that service tax cannot be imposed on a notional or hypothetical amount of interest that tax...
![Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notional-income-site-img.jpg "Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]")
![Consignment Note Mandatory for GTA Classification under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Consignment-Note.jpg "Consignment Note Mandatory for GTA Classification under Service Tax: CESTAT [Read Order]")
![No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Delhi-Service-Tax-Demand-TAXSCAN-1.jpg "No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]")
Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the difference between the financial statement and ER-1 returns was insufficient to prove alleged...
![Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ER-1-returns.jpg "Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]")
![Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/fob.jpg "Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT [Read Order]")
Service Tax Applies to Sub-Contractor in MCD Parking Project, Mega Exemption Not Applicable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) noted that service tax applies to sub-contractor in the Municipal Corporation of Delhi (MCD) project, and that mega...
![Service Tax Applies to Sub-Contractor in MCD Parking Project, Mega Exemption Not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-tax-contractor-taxscan.png "Service Tax Applies to Sub-Contractor in MCD Parking Project, Mega Exemption Not Applicable: CESTAT [Read Order]")
![CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Agricultural-Warehousing-CESTAT-Holds-CESTAT-Delhi-taxscan.jpg "CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity [Read Order]")