![Section 149 Amendments Prospective, Invalidates Reopening Beyond Limitation : Delhi HC Quashes Income Tax Notices [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060483-delhi-hc-quashes-income-tax-notices-income-tax-taxscan.webp "Section 149 Amendments Prospective, Invalidates Reopening Beyond Limitation : Delhi HC Quashes Income Tax Notices [Read Order]")
Section 149 Amendments Prospective, Invalidates Reopening Beyond Limitation : Delhi HC Quashes Income Tax Notices [Read Order]
The Delhi High Court has quashed several income tax notices issued under Section 148 of the Income Tax Act and held that amendments to Section 149...
![ITAT Deletes Rs. 90.70 Crore Adjustment Made u/s 11(3), Holds Amendment Prospective and Utilization Within Permissible Timeframe [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060457-itat-5.webp "ITAT Deletes Rs. 90.70 Crore Adjustment Made u/s 11(3), Holds Amendment Prospective and Utilization Within Permissible Timeframe [Read Order]")
![Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055299-concrete-pumps-concrete-pumps-at-clients-disposal-attract-supply-clients-disposal-attract-supply-taxscan.webp "Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]")
![Service Tax Not Payable on Delayed Payment Charges Recovered from Clients: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055179-service-tax-delayed-charges.webp "Service Tax Not Payable on Delayed Payment Charges Recovered from Clients: CESTAT [Read Order]")
![No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055065-license-fee.webp "No Service Tax on License Fee /spectrum charges which are service tax w.e.f. 01.04.2016: CESTAT [Read Order]")
Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]
In a recent case, the Hyderabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 11AC(1)(c) is not invokable in the absence of substantive...
![Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055042-cestat-cestat-hyderabad-penalty-taxscan.webp "Penalty u/s 11AC(1)(c) Not Invokable in Absence of substantive evidence to Prove Deliberate Non-payment of Excise duty: CESTAT [Read Order]")
CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has held that income declared in income tax returns or reflected in TDS statements cannot, by itself, form the...
![CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054710-service-tax-demand-taxscan.webp "CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties [Read Order]")
Relief for Air India: CESTAT Rules CRS Services Not Taxable Under OIDAR Due to Data Ownership [Read Order]
CESTAT Rules CRS Services Not Taxable Under OIDAR as Air India Owned the Data Being Accessed.The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribuna(CESTAT) ruled that Computer...
![Relief for Air India: CESTAT Rules CRS Services Not Taxable Under OIDAR Due to Data Ownership [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053365-air-india-cestat-rules-crs-services-taxable-oidar-due-data-ownership-taxscan.webp "Relief for Air India: CESTAT Rules CRS Services Not Taxable Under OIDAR Due to Data Ownership [Read Order]")
Setback to CEAT: CESTAT Denies CENVAT Credit Utilisation of AED(GSI) for Pre-2000 Liabilities [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that CEAT Limited is not entitled to utilise CENVAT credit of Additional Excise Duty (Goods of Special...
![Setback to CEAT: CESTAT Denies CENVAT Credit Utilisation of AED(GSI) for Pre-2000 Liabilities [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053089-setback-to-ceat-ceat-cestat-cestat-denies-cenvat-credit-cenvat-credit-taxscan.webp "Setback to CEAT: CESTAT Denies CENVAT Credit Utilisation of AED(GSI) for Pre-2000 Liabilities [Read Order]")
Co-operative Society eligible for Abatement/exemption of 75% of Service Tax liability: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the appellant being a co-operative society is very much eligible for the abatement/exemption of...
![Co-operative Society eligible for Abatement/exemption of 75% of Service Tax liability: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/500x300_2052463-co-operative-society-abatement-exemption-service-tax-liability-cestat-taxscan.webp "Co-operative Society eligible for Abatement/exemption of 75% of Service Tax liability: CESTAT [Read Order]")
![No Service Tax Payable on Amount Collected as Liquidated Damages: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050365-kerala-high-court-mandatory-deposit-service-tax-commissioner-of-central-excise-central-excise-act-taxscan.webp "No Service Tax Payable on Amount Collected as Liquidated Damages: CESTAT [Read Order]")