No Requirement to Explain Source of Unsecured Loan in Books of Account Prior To April 1, 2023 u/s 68: Delhi HC [Read Order]
The Delhi High Court has clarified that the requirement to prove the "source of the source" under Section 68 of the Income Tax Act, 1961, in respect...
![Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/site-img27-2.jpg "Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]")
No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dismissed an appeal filed by the department challenging the dropping of a service tax demand  of Rs.74,16,000 on...
![No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence-1.jpg "No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]")
Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]
In a ruling against Asianet Satellite Communications Ltd. And Ors, the Supreme Court upheld the constitutional validity of the Kerala luxury tax and affirmed the state's power to tax...
![Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-to-Asianet-Asianet-CESTAT-quashes-Order-Order-Line-Extender-Broadcast-Signal-Amplifier-ground-of-Incorrect-Classification-Incorrect-Classification-CESTAT-taxscan.jpg "Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]")
No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench, ruled that service tax is not payable on income declared under Section 194J of the Income Tax...
![No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan-1.jpg "No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]")
Reimbursed Expenses Excludable only When 'Pure Agent' Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that reimbursed expenses can be excluded from the value of taxable services only if the conditions for...
![Reimbursed Expenses Excludable only When Pure Agent Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/service-tax-site-img-1.jpg "Reimbursed Expenses Excludable only When Pure Agent Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]")
Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]
The Patna High Court dismissed a service tax challenge , holding that pre-consultation of Show cause notice (SCN) was not mandatory due to the petitioner’s failure to file returns for the period...
![Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SCN-patna-high-court-taxscan.jpg "Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]")