![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]")
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 ...
![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/2025/06/26/250x150_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]](https://images.taxscan.in/h-upload/2025/06/23/250x150_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]](https://images.taxscan.in/h-upload/2025/06/23/250x150_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]")
SIM Cards, Recharge Coupons, and Value-Added Services Not Taxable as Services: Madras HC [Read Order]
The Madras High Court has dismissed a service tax imposition on the distribution of SIM cards, recharge coupons, and value-added services, reiterating that these do not constitute taxable services...
![SIM Cards, Recharge Coupons, and Value-Added Services Not Taxable as Services: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2049917-sim-cards-site-img.webp "SIM Cards, Recharge Coupons, and Value-Added Services Not Taxable as Services: Madras HC [Read Order]")
Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a club merely allowing space for advertisement display is not an “advertising agency” under Section...
![Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2045970-ad-display-space-taxscan.webp "Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]")
Gauhati HC Grants CST Section 6(2) Benefit Despite Non-Furnishing of ‘C’ Forms, Citing Uncontested Inter-State Movement of Goods [Read Order]
The Gauhati High Court held that the benefit under Section 6(2) of the Central Sales Tax (CST) Act, 1956, cannot be denied merely due to the non-furnishing of ‘C’ Forms, especially when the...
![Gauhati HC Grants CST Section 6(2) Benefit Despite Non-Furnishing of ‘C’ Forms, Citing Uncontested Inter-State Movement of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/500x300_2044379-gauhati-hc-taxscan.webp "Gauhati HC Grants CST Section 6(2) Benefit Despite Non-Furnishing of ‘C’ Forms, Citing Uncontested Inter-State Movement of Goods [Read Order]")