![No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Delhi-Service-Tax-Demand-TAXSCAN-1.jpg "No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]")
No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) noted that service ac demand cannot be raised and confirmed...
![CESTAT Upholds Service Tax Demand, Citing Validity of Levy on Renting of Immovable Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Service-Tax-Demand-service-tax-on-property-rental-income-TAXSCAN.webp "CESTAT Upholds Service Tax Demand, Citing Validity of Levy on Renting of Immovable Property [Read Order]")
![Relief for South Eastern Coalfields: CESTAT Rules Silo Loading Charges Part of Coal Price, not Subject to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Relief-for-South-Eastern-Coalfields-CESTAT-Rules-Silo-Loading-Charges-Part-Coal-Price-Subject-to-Service-Tax-taxscan.jpg "Relief for South Eastern Coalfields: CESTAT Rules Silo Loading Charges Part of Coal Price, not Subject to Service Tax [Read Order]")
![No Service Tax on Freight & Cartage Expenses under GTA Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Service-Tax-Service-Tax-No-Service-Tax-on-Freight-Cartage-Expenses-Freight-Cartage-Expenses-Freight-Cartage-Expenses-Under-GTA-Services-GTA-Services-CESTAT-taxscan.jpg "No Service Tax on Freight & Cartage Expenses under GTA Services: CESTAT [Read Order]")
![CESTAT Rejects PFCL’s ₹2 Crore Refund Claim on Employee Secondment to Subsidiary, Observes Service Tax Collection from PFFCL [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CESTAT-Rejects-PFCLs-Refund-Claim-Refund-Claim-on-Employee-Secondment-to-Subsidiary-Observes-Service-Tax-Collection-Service-Tax-taxscan.jpg "CESTAT Rejects PFCL’s ₹2 Crore Refund Claim on Employee Secondment to Subsidiary, Observes Service Tax Collection from PFFCL [Read Order]")
![No Service Tax on WCS provided to Airport and Non Commercial Governmental Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/No-Service-Tax-Airport-CESTAT-Ruling-Exemption-Taxability-Non-commercial-Governmental-Authority-CESTAT-non-commercial-TAXSCAN.jpg "No Service Tax on WCS provided to Airport and Non Commercial Governmental Authority: CESTAT [Read Order]")
![Time Barred SCN: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Delhi-Service-Tax-Show-Cause-Notice-SCN-Excis-eand-Customs-TAXSCAN.jpg "Time Barred SCN: CESTAT quashes Service Tax Demand [Read Order]")
Processes of Cutting, Deburring, and Broaching on Forged Blastings Deemed Manufacturing u/s 2(f) of Central Excise Act: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that processes such as cutting, deburring, and broaching performed on raw materials like "Forged Blastings"...
![Processes of Cutting, Deburring, and Broaching on Forged Blastings Deemed Manufacturing u/s 2(f) of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Delhi-Processes-of-Cutting-Deburring-Broaching-on-Forged-Blastings-Forged-Blastings-taxscan.jpg "Processes of Cutting, Deburring, and Broaching on Forged Blastings Deemed Manufacturing u/s 2(f) of Central Excise Act: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Annual-Digest-Indirect-Tax-Annual-Digest-Part-20-taxsacn.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]")
CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held CENVAT credit cannot be denied for procedural lapses if substantial compliance is met and set aside the...
![CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-New-Delhi-CENVAT-Credit-procedural-lapses-CESTAT-Sets-Aside-Reversal-taxscan.jpg "CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]")
6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]
In a ruling in favour of India Trade Promotion Organization (ITPO), the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that 6% interest is fixed on refund...
![6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-New-Delhi-Refund-of-Pre-Deposit-Central-Tax-Rate-Notification-Central-Tax-taxscan.jpg "6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]")
Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that softwares / Websites Development service or consultancy on the internet requires human intervention and...
![Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-OIDAR-Service-Software-development-service-Website-Development-Service-Web-development-not-OIDAR-service-Taxscan.jpg "Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]")