![Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/2092700-freight-forwarder-cestat-service-tax-principal-for-goods-exported-taxscan.webp "Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]")
Freight Forwarder Not Liable for Service Tax When Acting as Principal for Goods Exported Outside India: CESTAT [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) ruled that a freight forwarder arranging transport of goods...
![Sub-contractor Not Liable for Service Tax When Principal Contractor Has Already Paid on the Entire Contract Value: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/2091502-demand-service-tax-scn-cestat-taxscan.webp "Sub-contractor Not Liable for Service Tax When Principal Contractor Has Already Paid on the Entire Contract Value: CESTAT [Read Order]")
![VAT Act and Finance Act are Disparate in Character, Demand based on difference in value between WCT Returns and ST-3 Returns is invalid: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/2091337-delhi-high-court-vat-act-and-finance-act-st-3-returns-taxscan.webp "VAT Act and Finance Act are Disparate in Character, Demand based on difference in value between WCT Returns and ST-3 Returns is invalid: Delhi HC [Read Order]")
![Penalties under Sections 76 and 78 of Finance Act cannot be Imposed Simultaneously: CESTAT sets aside Penalty u/s 76 [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/2091004-penalties-under-sections-finance-act-cestat-taxscan.webp "Penalties under Sections 76 and 78 of Finance Act cannot be Imposed Simultaneously: CESTAT sets aside Penalty u/s 76 [Read Order]")
![Service Tax on Marketing of Film Songs on Sony Music: Supreme Court likely hear Matter on Next Month [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/25/2090983-service-tax-sony-music-entertainment-india-private-limited-film-songs-taxscan.webp "Service Tax on Marketing of Film Songs on Sony Music: Supreme Court likely hear Matter on Next Month [Read Judgement]")
Relief to SBI, Refund u/s 11B of Excise Act can be Claimed within One Year from Date of Payment: Karnataka HC [Read Order]
The High Court of Karnataka in ruling in favour of SBI has held that the refund under section 11B of Excise Act can be claimed within one year from date of payment. The respondent-revenue is...
![Relief to SBI, Refund u/s 11B of Excise Act can be Claimed within One Year from Date of Payment: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/2090510-2062340-cestat-service-tax-demand-sbi-taxscan.webp "Relief to SBI, Refund u/s 11B of Excise Act can be Claimed within One Year from Date of Payment: Karnataka HC [Read Order]")
Commissions Paid by Indian Railways Before 1 October 2012 Not Subject to Service Tax: CESTAT Quashes Order [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that commissions paid by Indian Railways to overseas agents for selling Indrail passes before 1 October 2012...
![Commissions Paid by Indian Railways Before 1 October 2012 Not Subject to Service Tax: CESTAT Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/2090341-gst-council-meeting-gst-council-gst-exemption-for-railway-indian-railways-gst-news-taxscan.webp "Commissions Paid by Indian Railways Before 1 October 2012 Not Subject to Service Tax: CESTAT Quashes Order [Read Order]")
“User Test” Theory Classifies Cement and Steel Items Used for Own Plant Construction as Inputs: CESTAT Allows Ramco Cements to Avail CENVAT Credit [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has ruled that cement and steel items used in the construction and erection of a cement grinding plant qualify as inputs...
![“User Test” Theory Classifies Cement and Steel Items Used for Own Plant Construction as Inputs: CESTAT Allows Ramco Cements to Avail CENVAT Credit [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/2089683-cement-and-steel-cestat-ramco-cements-cenvat-credit-taxscan.webp "“User Test” Theory Classifies Cement and Steel Items Used for Own Plant Construction as Inputs: CESTAT Allows Ramco Cements to Avail CENVAT Credit [Read Order]")
CESTAT Rules CENVAT Credit on GTA Services for Outward Transportation Allowed When Sales Made On “For” Destination Basis in Excise Duty Case [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has held that service tax paid on Goods Transport Agency (GTA) services for outward transportation is eligible for CENVAT...
![CESTAT Rules CENVAT Credit on GTA Services for Outward Transportation Allowed When Sales Made On “For” Destination Basis in Excise Duty Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/2089663-cestat-cenvat-credit-excise-duty-taxscan.webp "CESTAT Rules CENVAT Credit on GTA Services for Outward Transportation Allowed When Sales Made On “For” Destination Basis in Excise Duty Case [Read Order]")
Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that no Service Tax is payable on refurbishment activities carried out on pre-owned vehicles when such work is...
![Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/2089341-used-cars-cestat-maruti-suzuki-popular-vehicles-dealer-service-tax-taxscan.webp "Refurbishment of Used Cars Amounts to Self-Service: CESTAT Holds Maruti Suzuki’s Popular Vehicles Dealer Not Liable to Service Tax [Read Order]")
Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that activities such as the sale of application forms, tender papers, and publicity work carried out by the ...
![Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/2089302-application-forms-tender-papers-publicity-work-odisha-state-housing-board-services-cestat-taxscan.webp "Sale of Application Forms, Tender Papers and Publicity Work by Odisha State Housing Board Not Taxable as Services: CESTAT [Read Order]")
Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, andService Tax Appellate Tribunal (CESTAT) ruled that transportation services availed from individual truck owners without issuance of consignment notes are ...
![Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/2089184-transportation-services-individual-truck-owners-consignment-notes-gta-services-service-tax-cestat-taxscan.webp "Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]")