![Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120220-agent-us-657-not-equivalent-to-legal-heir-status-orissa-hc-rules-service-tax-against-dead-person-not-tenable-in-eye-of-law-taxscan.webp "Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]")
'Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir' Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]
In a recent ruling, the Orissa High Court held that a service tax demand issued against a deceased person is not valid in law, and that the term...
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/250x150_2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp "Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]")
![Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119708-service-tax-demand-based-only-on-income-tax-data-taxscan.webp "Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]")
![Manufacturing Process Cannot Be Taxed as Service: CESTAT Quashes Service Tax Demand of Rs. 18.37 Lakh in Job Work Dispute [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118189-manufacturing-process-cannot-be-taxed-service-taxscan.jfif "Manufacturing Process Cannot Be Taxed as Service: CESTAT Quashes Service Tax Demand of Rs. 18.37 Lakh in Job Work Dispute [Read Order]")
Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]
In a recent ruling, the Madras High Court quashed the service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such...
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
Service Tax Demand upheld for Willful Suppression and Non-Filing of Returns: CESTAT Confirms ₹1.30 Lakh on Works Contract and Erection Services [Read Order]
The Allahabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld a ₹1.30 lakh service tax demand for FY 2016-17, invoking extended limitation under Section 73(1) due to...
![Service Tax Demand upheld for Willful Suppression and Non-Filing of Returns: CESTAT Confirms ₹1.30 Lakh on Works Contract and Erection Services [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116944-service-tax-demand-upheld-willful-suppression-non-filing-returns-cestat-confirms-works-contract-erection-services-taxscan.webp "Service Tax Demand upheld for Willful Suppression and Non-Filing of Returns: CESTAT Confirms ₹1.30 Lakh on Works Contract and Erection Services [Read Order]")
Works Contract Service Tax Demand of Rs. 2.30L: CESTAT Orders Fresh Assessment of Abatement and Reverse Charge Benefits [Read Order]
The Kolkata Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) remanded a ₹2.30 lakh service tax demand for Works Contract Service for FY 2014-15 and directed consideration of...
![Works Contract Service Tax Demand of Rs. 2.30L: CESTAT Orders Fresh Assessment of Abatement and Reverse Charge Benefits [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116874-works-contract-service-tax-demand-cestat-orders-fresh-assessment-abatement-reverse-charge-benefits-taxscan.webp "Works Contract Service Tax Demand of Rs. 2.30L: CESTAT Orders Fresh Assessment of Abatement and Reverse Charge Benefits [Read Order]")
Works Contract Cannot Be Taxed as Residential Complex Construction Service: CESTAT Sets Aside Rs 80 Lakh Service Tax Demand, upholds Penalty for Non-Registration
The Chandigarh Bench of Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that composite works contracts cannot be taxed under Constructionof Residential Complex Services and such...
Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]
The Ahmedabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that a settlement amount paid by a company to a local municipality for outstanding rent did not constitute...
![Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115852-settlement-amount-paid-towards-outstanding-rent-taxable-declared-service-cestat-set-service-tax-demand-under-rcm-taxscan.webp "Settlement Amount Paid Towards Outstanding Rent Not Taxable as ‘Declared Service’: CESTAT Set asides Service Tax Demand Under RCM [Read Order]")
Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]
The Ahmedabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) held that textile processing carried out on a job-work basis does not amount to manpower supply service and...
![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]")
No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh ( CESTAT ), has held that the extended period of limitation cannot be invoked in the absence of mens rea and a positive act of...
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp "No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]")