![Relief for Eastern Coalfields: CESTAT Rules Recovery of Liquidated Damages from Suppliers for Breach of Contract Not Declared Service [Read Order]](https://images.taxscan.in/h-upload/2025/09/28/500x300_2092027-eastern-coalfields-cestat-rules-recovery-of-liquidated-damages-declared-service-taxscan.webp "Relief for Eastern Coalfields: CESTAT Rules Recovery of Liquidated Damages from Suppliers for Breach of Contract Not Declared Service [Read Order]")
Relief for Eastern Coalfields: CESTAT Rules Recovery of Liquidated Damages from Suppliers for Breach of Contract Not Declared Service [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the recovery of liquidated damages from suppliers...
![VAT Act and Finance Act are Disparate in Character, Demand based on difference in value between WCT Returns and ST-3 Returns is invalid: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/250x150_2091337-delhi-high-court-vat-act-and-finance-act-st-3-returns-taxscan.webp "VAT Act and Finance Act are Disparate in Character, Demand based on difference in value between WCT Returns and ST-3 Returns is invalid: Delhi HC [Read Order]")
Independent Services Cannot Be Clubbed as Ancillary to Composite Supply for Service Tax: Supreme Court dismisses Revenue's Appeal [Read Judgement]
The Supreme Court has dismissed the Revenue’s appeal challenging the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), which held that transportation and insurance...
![Independent Services Cannot Be Clubbed as Ancillary to Composite Supply for Service Tax: Supreme Court dismisses Revenues Appeal [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083493-service-tax-notice-pay-recovery-notice-recovery-cestat-demand-cbic-cbic-circular-gst-taxscan-1.webp "Independent Services Cannot Be Clubbed as Ancillary to Composite Supply for Service Tax: Supreme Court dismisses Revenues Appeal [Read Judgement]")
Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]
The Delhi High Court has held that payments made for the resale or use of software through End-User Licence Agreements (EULAs) or distribution agreements cannot be treated as “royalty” under...
![Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078597-foreign-consulates-un-agencies-exempted-income-tax-tds-taxscan.webp "Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]")
Relief for Trust: Delhi HC Rules Trading in Land and Immovable Property Without Fixed Remuneration Does Not Attract Service Tax [Read Order]
In a recent ruling, the Delhi High Court held that when a transaction involves trading in land and immovable property without any fixed remuneration, it does not attract service tax. The...
![Relief for Trust: Delhi HC Rules Trading in Land and Immovable Property Without Fixed Remuneration Does Not Attract Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077859-demand-service-tax-scn-cestat-taxscan.webp "Relief for Trust: Delhi HC Rules Trading in Land and Immovable Property Without Fixed Remuneration Does Not Attract Service Tax [Read Order]")
FM Nirmala Sitharaman introduces Taxation Laws (Amendment) Bill, 2025 in the Lok Sabha, seeking Changes to existing Income Tax Act and Budget 2025
Finance Minister Nirmala Sitharaman on Monday introduced the Taxation Laws (Amendment) Bill, 2025 in the Lok Sabha, proposing targeted tweaks to India’s direct tax framework, including pension...
Bombay HC Upholds State’s Power to Levy Entertainment Duty on Online Ticket Booking Charges Above ₹10, Dismisses FICCI's Writ Petition [Read Order]
In a recent judgment, the Bombay High Court upheld the constitutional validity of a 2014 amendment to the MaharashtraEntertainments Duty Act that allows the State to levy entertainment duty on ...
![Bombay HC Upholds State’s Power to Levy Entertainment Duty on Online Ticket Booking Charges Above ₹10, Dismisses FICCIs Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/08/08/500x300_2074355-levy-entertainment-duty-online-ticket-booking-taxscan.webp "Bombay HC Upholds State’s Power to Levy Entertainment Duty on Online Ticket Booking Charges Above ₹10, Dismisses FICCIs Writ Petition [Read Order]")
Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that valid CENVAT credit does not lapse simply because it was not reported in the ST-3 returns and that...
![Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069989-oman-air.webp "Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]")