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![Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Extended-Limitation-Extended-Limitation-Not-Invocable-Service-Tax-Demand-taxscan.jpg "Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]")
Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation under Section 73...
![No Service Tax Liability on Artwork and Design Charges Paid in Foreign Currency: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/No-Service-Tax-Liability-Service-Tax-Liability-Service-Tax-taxscan-1.jpg "No Service Tax Liability on Artwork and Design Charges Paid in Foreign Currency: CESTAT [Read Order]")
![CESTAT Holds Construction Services for DDA Not Taxable Under CCIS as Projects Serve Public Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/CESTAT-Construction-Services-taxscan.jpg "CESTAT Holds Construction Services for DDA Not Taxable Under CCIS as Projects Serve Public Purpose [Read Order]")
![EPCG Exemption for Sericulture Projects Does Not Waive Block-Wise Export Obligation, Only Average Export Requirement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Sericulture-project-EPCG.jpg "EPCG Exemption for Sericulture Projects Does Not Waive Block-Wise Export Obligation, Only Average Export Requirement: CESTAT [Read Order]")
![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]")
![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]
In a recent case, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)Â has set aside the demand of service tax and penalties imposed as ST-3 returns is not required...
![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]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the demand for service tax as it was due to the non-payment of service tax on an act of...
![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]")