![CESTAT Weekly Round-Up [June 16 to June 21, 2025]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051750-cestat-cestat-weekly-round-up-taxscan.webp "CESTAT Weekly Round-Up [June 16 to June 21, 2025]")
CESTAT Weekly Round-Up [June 16 to June 21, 2025]
This weekly round-up analytically summarizes the key stories related to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) reported at ...
![CESTAT sets aside Demand in respect of Cargo Handling Services and GTA Services in respect of Raw Sugar [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/250x150_2051458-cestat-cestat-chennai-service-tax-on-raw-sugar-taxscan.webp "CESTAT sets aside Demand in respect of Cargo Handling Services and GTA Services in respect of Raw Sugar [Read Order]")
![Service Tax Demand Can Be Based on Broadcaster Data If Cable Operator Suppresses Facts: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/250x150_2044704-service-tax-demand-broadcaster-data-cable-operator-suppresses-facts-cestat-taxscan.webp "Service Tax Demand Can Be Based on Broadcaster Data If Cable Operator Suppresses Facts: CESTAT [Read Order]")
![Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043609-cestat-service-tax-demand-service-tax-taxscan.webp "Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]")
![Wastewater Treatment by CETP Not Processing of Goods, Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/250x150_2041711-cestat-business-auxilary-taxscan.webp "Wastewater Treatment by CETP Not Processing of Goods, Not Taxable Under Business Auxiliary Services: CESTAT [Read Order]")
Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]
In a recent decision, the New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Form 26AS served as a reliable source to establish the commission taxable...
![Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Form-26AS-Income-in-lieu-Real-Estate-Agency-Service-Tax-Demands-CESTAT-taxscan.jpg "Income Tax Form 26AS sufficient Proof of Income in lieu of Real Estate Agency for Service Tax Demands: CESTAT [Read Order]")
Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the margin earned on the sale and purchase of cargo space amounts to trading activity and is not...
![Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-not-leviable-Demand-confirmed-basis-Difference-between-Figures-Returns-Balance-Sheets-CESTAT-taxscan.jpg "Margin Earned on Sale and Purchase of Cargo Space is Trading Activity, Not Liable to Service Tax: CESTAT [Read Order]")
Confirmation of Service Tax Demand and Penalties: CESTAT Dismisses Appeal Due to Earlier Remand [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed appeal due to earlier remand, confirming the service tax demand under section 73 of the Finance Act, 1994,...
![Confirmation of Service Tax Demand and Penalties: CESTAT Dismisses Appeal Due to Earlier Remand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/service-tax-demand-CESTAT-TAXSCAN.jpg "Confirmation of Service Tax Demand and Penalties: CESTAT Dismisses Appeal Due to Earlier Remand [Read Order]")
No Suppression or Fraud: Delhi HC Rejects GST Dept’s Service Tax Demand on Subcontractor Beyond Limitation [Read Order]
The Delhi High Court recently reiterated the bounds of power exercisable by the Goods and Services Tax (GST) Department, dismissing an appeal filed by the Commissioner of Central Tax, CGST Delhi...
![No Suppression or Fraud: Delhi HC Rejects GST Dept’s Service Tax Demand on Subcontractor Beyond Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Suppression-or-Fraud-Fraud-Delhi-HC-Delhi-HC-Rejects-GST-GST-Deptment-Service-Tax-Demand-Service-Tax-taxscan.jpg "No Suppression or Fraud: Delhi HC Rejects GST Dept’s Service Tax Demand on Subcontractor Beyond Limitation [Read Order]")
![Fixed Charges under Loan License Agreement Not Taxable Separately as Declared Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Fixed-Charges-Loan-License-Agreement-Taxable-Separately-Declared-Service-CESTAT-taxscan-.jpg "Fixed Charges under Loan License Agreement Not Taxable Separately as Declared Service: CESTAT [Read Order]")
Incorrect Service Tax Demand Based on TDS Amount: CESTAT Quashes Demand for Inflated Taxable Value [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)quashed the service tax demand made on the assessee, ruling that the taxable value had been inflated by incorrectly...
![Incorrect Service Tax Demand Based on TDS Amount: CESTAT Quashes Demand for Inflated Taxable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Ruling-Service-Tax-Demand-TDS-Amount-Dispute-taxscan.jpg "Incorrect Service Tax Demand Based on TDS Amount: CESTAT Quashes Demand for Inflated Taxable Value [Read Order]")
CESTAT Sets Aside Service Tax Demand on Electrification Work Over Unjustified Extended Limitation [Read Order]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside a service tax demand on electrification work, ruling that the extended limitation period was unjustified. ...
![CESTAT Sets Aside Service Tax Demand on Electrification Work Over Unjustified Extended Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Service-Tax-Demand-Electrification-Work-Over-Unjustified-Extended-Limitation-TAXSCAN.jpg "CESTAT Sets Aside Service Tax Demand on Electrification Work Over Unjustified Extended Limitation [Read Order]")