![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]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part V]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service...
![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/2025/07/04/250x150_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]](https://images.taxscan.in/h-upload/2025/06/09/250x150_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]")
![No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/No-Service-Tax-Liability-Service-Tax-Liability-Service-Tax-taxscan.jpg "No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]")
![Bank Charges Paid to Foreign Banks Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Bank-Charges-Reverse-Charge-Mechanism-CESTAT-Taxscan.jpg "Bank Charges Paid to Foreign Banks Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]")
GST Demand Order Passed alleging Excess ITC Claim: Madras HC directs to Consider Application for Rectification of Order [Read Order]
The Madras High Court has directed the GST ( Goods and Services Tax ) department to consider and dispose of a rectification application filed by the petitioner rectifying the order passed on the...
![GST Demand Order Passed alleging Excess ITC Claim: Madras HC directs to Consider Application for Rectification of Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/gst-demand-site-img.jpg "GST Demand Order Passed alleging Excess ITC Claim: Madras HC directs to Consider Application for Rectification of Order [Read Order]")
![Airfare for Foreign Consultant Not Taxable under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Service-Tax-TDS-Amount-Consideration-of-Paid-Service-IPR-service-Management-Consultancy-service-CESTAT-taxscan.jpg "Airfare for Foreign Consultant Not Taxable under Service Tax: CESTAT [Read Order]")
![Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Supreme-Court-Supreme-Court-Constitution-Bench-Taxation-on-mining-lease-Mining-lease-taxation-taxscan.jpg "Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]")
Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy [Read Order]
The High Court of Patna, declined to interfere with a service tax demand, treating Railway license fees as "support services" under the Reverse Charge Mechanism (RCM) and citing the availability of...
![Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-site-img.jpg "Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy [Read Order]")
Madras HC directs Payment of 10% Disputed Tax and Reverification on ITC Mismatch between GSTR-3B and GSTR-2A [Read Order]
In a recent ruling regarding mismatch in the claim of Input Tax Credit (ITC) as per Form GSTR-3B and the auto-populated GSTR-2A, the Madras High Court directed the Petitioner to pay 10% of the...
![Madras HC directs Payment of 10% Disputed Tax and Reverification on ITC Mismatch between GSTR-3B and GSTR-2A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Madras-HC-Payment-Disputed-Tax-ITC-Mismatch-between-GSTR-3B-GSTR-2A-TAXSCAN.jpg "Madras HC directs Payment of 10% Disputed Tax and Reverification on ITC Mismatch between GSTR-3B and GSTR-2A [Read Order]")
CBIC issues Clarification on Regularizing payment of GST on Reverse Charge (RCM) basis on Renting of Commercial Property under Composition Levy [Read Circular]
The Central Board of Indirect Taxes & Customs ( CBIC ), through the Circular No. 245/02/2025-GST issues clarification on regularizing payment of gst on reverse charge ( RCM ) basis on...
![CBIC issues Clarification on Regularizing payment of GST on Reverse Charge (RCM) basis on Renting of Commercial Property under Composition Levy [Read Circular]](https://www.taxscan.in/wp-content/uploads/2025/01/property-rent-tax.jpg "CBIC issues Clarification on Regularizing payment of GST on Reverse Charge (RCM) basis on Renting of Commercial Property under Composition Levy [Read Circular]")
Service Tax Levy on Salary Reimbursement for Seconded Employees: Supreme Court Division bench to Review Matter Soon [Read Judgement]
The Supreme Court’s division bench will review the matter of Secondment taxation soon. The bench has issued notice to the Central Excise and Service Tax department and tagged the matter with...
![Service Tax Levy on Salary Reimbursement for Seconded Employees: Supreme Court Division bench to Review Matter Soon [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Service-Tax-Service-Tax-Levy-Salary-Reimbursement-Seconded-Employees-Supreme-Court-Supreme-Court-Division-bench-taxscan.jpg "Service Tax Levy on Salary Reimbursement for Seconded Employees: Supreme Court Division bench to Review Matter Soon [Read Judgement]")