![GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117713-gta-reverse-charge-not-applicable-where-freight-cost-is-economically-borne-by-farmers-cestat-taxscan.webp "GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]")
GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that service tax under the GoodsTransport Agency (GTA)...
![Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116881-international-patent-foreign-attorney-supply-of-service-patent-filing-filing-international-patent-patent-filing-services-taxscan.webp "Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]")
![CESTAT Quashes Service Tax Demand on Cross-Border Cost-Sharing, Holds Downward Price Adjustments are Not Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116535-cestat-quashes-service-tax-demand-on-cross-border-cost-sharing-holds-downward-price-adjustments-are-not-consideration-taxscan.webp "CESTAT Quashes Service Tax Demand on Cross-Border Cost-Sharing, Holds Downward Price Adjustments are Not Consideration [Read Order]")
![Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109478-cenvat-credit-credit-account-taxscan.webp "Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]")
![CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107121-cestat-allahabad-statutory-audit-taxscan.webp "CESTAT Rules Tax under Reverse Charge Mechanism is Not Leviable on Fees Paid for Statutory Audit by Chartered Accountants [Read Order]")
CESTAT Rules Leasing of ISO Tank Containers from Overseas Suppliers as Deemed Sale, Not Taxable Service [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the leasing of ISO tank containers from overseas suppliers amounted to a transfer of the right to...
![CESTAT Rules Leasing of ISO Tank Containers from Overseas Suppliers as Deemed Sale, Not Taxable Service [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080756-cestat-ahmedabad-iso-tank-containers-taxscan.webp "CESTAT Rules Leasing of ISO Tank Containers from Overseas Suppliers as Deemed Sale, Not Taxable Service [Read Order]")
No Constitutional Violation in GST RCM u/s 17(2) and 17(3) of CGST Act on Security Services: Bombay HC [Read Order]
The Bombay High Court has dismissed a writ petition challenging the constitutional validity of Sections 17(2) and 17(3) of the Central Goods and Services Tax (CGST) Act, 2017, in the context of...
![No Constitutional Violation in GST RCM u/s 17(2) and 17(3) of CGST Act on Security Services: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078306-constitutional-violation-gst-cgst-services-bombay-hc-taxscan.webp "No Constitutional Violation in GST RCM u/s 17(2) and 17(3) of CGST Act on Security Services: Bombay HC [Read Order]")
Relief for BHEL: CESTAT rules Reimbursed Freight Charges Not Taxable as Service, quashes ₹16 Cr Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Bharat Heavy Electricals Ltd. (BHEL) was not liable to pay service tax on reimbursed freight...
![Relief for BHEL: CESTAT rules Reimbursed Freight Charges Not Taxable as Service, quashes ₹16 Cr Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070896-bhel-cestat-freight-charges-taxscan.webp "Relief for BHEL: CESTAT rules Reimbursed Freight Charges Not Taxable as Service, quashes ₹16 Cr Demand [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068006-half-yearly-customs-excise-and-service-tax-case-digest-half-yearly-customs-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]")
Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Industrial gases in VITT transported by carrier agency upon issue of a consignment note qualify as...
![Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2058898-industrial-gases-1.webp "Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]")
Rent Paid to Directors in Personal Capacity Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that rent paid by a company to its Directors in their individual capacity is not subject to...
![Rent Paid to Directors in Personal Capacity Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041824-rent-paid-to-directors-directors-in-personal-capacity-directors-in-personal-capacity-not-taxable-taxscan.webp "Rent Paid to Directors in Personal Capacity Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]")