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Finance Act 1994

Windmills Not Immovable Property: CESTAT Quashes Service Tax Demand on Sundaram Fasteners [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench (CESTAT), set aside the service tax demand raised on the leasing of windmills,...

Landscaping & Garden Maintenance Taxable as ‘Management, Maintenance or Repair Service’: CESTAT...

CBIC Notifications / Circulars Complete Compilation of 2025 - GST, Customs & Central Excise

'Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir' Status: Orissa HC Rules Service Tax against Dead...

No Service Tax on Offshore Seismic Surveys Conducted Beyond 12 Nautical Miles of Indian Waters:...

Service Tax Not Leviable on Employee Call free Allowance: CESTAT allows Bharti Airtel's Appeal [Read Order]

In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed Bharti Airtel's appeal, holding that the Call Free Allowance (CFA) provided to its employees is not...

Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not payable when materials are supplied free of cost by the client, and the ...

Extended Period of Limitation for Service Tax Not Invocable in Lack of Suppression of Facts: CESTAT Sets Aside Demand under Finance Act, 1994 [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Mumbai set aside the demand of service tax and penalty, holding that the extended period of limitation for service tax is not...

CESTAT clarifies Service Tax Demand on Transportation Income, classifies Tirupur Container Terminals’ Services under Cargo Handling [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that the differential amount between transport income and expenses cannot be subjected to service tax under ...

Service Tax Demand Based Solely on ITR and Form 26AS Without Independent Verification Unsustainable: CESTAT Quashes Demand [Read Order]

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a service tax demand raised solely on the basis of figures from the Income Tax Return (ITR) and...

No Service Tax Applicable on “Cleaning Service” Provided to Railway Prior to 01.07.2012: CESTAT sets aside Demand [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata has held that cleaning and sanitation services provided to the Indian Railways prior to 1st July 2012 do not fall within...

Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]

The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that where service tax was deposited by mistake on exempt construction services, the amount was in the nature...