![‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/2120867-amazon-internet-services-not-an-intermediary-taxscan.webp "‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]")
‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that Amazon Web Services’ India arm is not an...
![Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/2120712-pre-deposit-customs-act-mandatory-waiver-allowed-only-rare-cases-taxscan.webp "Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]")
![Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120264-customs-fails-disclose-method-adopted-redetermine-confiscated-goods-value-taxscan.webp "Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]")
![Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120218-service-tax-demand-taxscan.webp "Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]")
![Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120010-cestat-service-tax-decision-taxscan.webp "Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]")
Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that works contract and maintenance-related services provided to North Eastern Electric Power Corporation Limited...
![Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119684-works-contract-maintenance-services-provided-neepco-taxscan.webp "Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]")
Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]
The Principal New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that components imported by Bharti Airtel for use in Juniper routers are classifiable as...
![Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117802-bharti-airtel-customs-case-taxscan.webp "Juniper Router Components are ‘Parts’, Not Network Interface Cards: CESTAT Sets Aside Customs Demand Against Bharti Airtel [Read Order]")
Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit is admissible on weigh scales installed at sugarcane collection centres when such weigh...
![Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117712-weigh-scales-sugarcane-collection-centres-eligible-cenvat-credit.webp "Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]")
Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]
The Supreme Court has classified the imported Aluminium Shelves as ‘Aluminium Structures’ by taking a different view from the decision of CESTAT, which treated it as ‘Agricultural machinery’. Justices...
![Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/06/2117381-supreme-court-classifies-imported-aluminium-shelves.webp "Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]")