![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]")
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...
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_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]")
![Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113380-revenue-sharing-diagnostic-labs-not-taxable-bss-cestat-service-tax-demand-hospital-taxscan.webp "Revenue Sharing with Diagnostic Labs Not Taxable as BSS: CESTAT Sets aside Service Tax Demand on Hospital [Read Order]")
![Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113228-transport-minerals-inside-mines-not-mining-service-cestat-rejects-service-tax-demand-taxscan.webp "Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]")
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]
The Chandigarh Bench of the Customs, Exciseand Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the reimbursement of electricity charges, as electricity is ...
![Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113168-reimbursement-electricity-charges-taxable-service-cestat-sets-aside-service-tax-demand-ubico-network-taxscan.webp "Reimbursement of Electricity Charges Not Taxable as Service: CESTAT Sets Aside Service Tax Demand on Ubico Network [Read Order]")
Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]
Relying on Supreme Court precedents, the tribunal held that once a demand is found to be time-barred, there is no occasion to examine the merits of the case. The Chennai Bench of the Customs,...
![Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113173-service-tax-demand-sub-contractor-cestat-taxscan.jfif "Service Tax Demand Time-Barred for Sub Contractor where Principal Contractor Paid Service Tax: CESTAT Sets Aside Demand, Interest & Penalty [Read Order]")
Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a Service Tax demand and ruled that the leasing of containers from foreign companies did not...
![Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113051-leasing-containers-overseas-lessor-supply-tangible-goods-cestat-sets-aside-service-tax-demand-taxscan.webp "Leasing of Containers from Overseas Lessor Not ‘Supply of Tangible Goods’: CESTAT Sets Aside Service Tax Demand [Read Order]")
Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded the service tax dispute arising solely from Form 26AS discrepancies, holding that such demand cannot be...
![Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112502-form-26as-service-tax-demand-cestat-taxscan.jfif "Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]")
Commercial Chartering Services by Shipping Ministry liable to service tax on 1% commission, Extended Limitation Period Not Applicable: CESTAT
The Principal Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, ruled that the Ministry of Shipping’s Chartering Wing provided taxable Business Support Services by...
Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that revenue sharing arrangements between hospital entities and Diagnostic Service Providers (DSPs) or ...
![Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111164-revenue-sharing-doctors-diagnostic-partners-taxable-bss-cestat-service-tax-demand-taxscan.webp "Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]")