Non-Extension of Benefit of Composition Scheme Available for WCS Questioned: CESTAT Remands Matter for Recalculation [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, noted non-extension of benefit of composition scheme for work...
![Service Tax Payable on Supply of Water which is part of Port Service: CESTAT Decides on Pure Agent Service [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129583-service-tax-payable-supply-water-which-part-port-service-cestat-decides-pure-agent-service-taxscan.webp "Service Tax Payable on Supply of Water which is part of Port Service: CESTAT Decides on Pure Agent Service [Read Order]")
![Rule 8(3A) of Central Excise Rules already struck down as Ultra Vires by several HCs: Jharkhand HC Disposes Appeals [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129577-rule-83a-of-central-excise-rules-already-struck-down-as-ultra-vires-by-several-hcsjpg.webp "Rule 8(3A) of Central Excise Rules already struck down as Ultra Vires by several HCs: Jharkhand HC Disposes Appeals [Read Order]")
![No Service Tax Leviable on Fund Transfers to Overseas Branch without Proof of Service: CESTAT Dismisses Revenue Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129562-money-transferjpg.webp "No Service Tax Leviable on Fund Transfers to Overseas Branch without Proof of Service: CESTAT Dismisses Revenue Appeal [Read Order]")
“Airport Service” Charges cannot be Taxed without Prior Authorization: CESTAT Clarifies Definitions, Allows Air India’s Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reiterated the pre-condition of prior authorization to collect tax by the airport authority for “airport services”. It also clarified ...
![“Airport Service” Charges cannot be Taxed without Prior Authorization: CESTAT Clarifies Definitions, Allows Air India’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/11/2128858-cestat-clarifies-definitions-allows-air-indias-appeal-taxscan.webp "“Airport Service” Charges cannot be Taxed without Prior Authorization: CESTAT Clarifies Definitions, Allows Air India’s Appeal [Read Order]")
CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, set aside the demand of service tax of Rs. 47.96 lakh on road and canal works. In the present case, it was held that...
![CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127763-cestat-service-tax-demand-on-road-canal-works-holds-exemption-denied-based-solely-.webp "CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]")
Next Wave of GST Notices Likely: Section 74A vs S. 73 &S. 74 Set to Trigger Fresh Litigation Battles
The GST ( Goods and Services Tax ) payers will witness the next set of notices under Section 74A. However, on the litigation aspect, the upcoming litigation area expected is the issuance of Section...
Ruling in Ashish Agarwal Case applies Only to Defective Income Tax Notices, Not to Reopening Closed Assessment: Supreme Court [Read Order]
The Supreme Court held that the ruling in Union of India v. Ashish Agarwal applies only to defective reassessment notices issued under the Income Tax Act, 1961, and does not authorise the reopening...
![Ruling in Ashish Agarwal Case applies Only to Defective Income Tax Notices, Not to Reopening Closed Assessment: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119466-income-tax-notice-ashish-agarwal-case-defective-income-tax-notices-ruling-in-ashish-agarwal-case-defective-notice-supreme-court-income-tax-ruling-taxscan.webp "Ruling in Ashish Agarwal Case applies Only to Defective Income Tax Notices, Not to Reopening Closed Assessment: Supreme Court [Read Order]")
Cargo Forwarder’s Pre-2012 Services Classifiable as ‘Transportation of Goods by Air’, Not BAS: CESTAT [Read Order]
The Principal New Delhi Bench of the Customs, Excise, and Service Tax AppellateTribunal (CESTAT) ruled that the services provided by a cargo forwarder before 1 July 2012 were classifiable as...
![Cargo Forwarder’s Pre-2012 Services Classifiable as ‘Transportation of Goods by Air’, Not BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117808-cargo-forwarders-pre-2012-services-classifiable-as-transportation-of-goods-by-air-not-bas-cestat-taxscan.webp "Cargo Forwarder’s Pre-2012 Services Classifiable as ‘Transportation of Goods by Air’, Not BAS: CESTAT [Read Order]")
KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]
The Karnataka State Chartered Accountants Association ( KSCA ) flagged issues in the Section 12AB and 80G registrations. The association sought the intervention of the Central Board of Direct Taxes...
![KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]](https://images.taxscan.in/h-upload/2026/01/08/2117781-kscaa-raises-issues-80g-registrations-seeks-urgent-cbdt-intervention-taxscan.webp "KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]")