![Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121205-cestat-chennai-park-maintenance-garden-maintenance-service-tax-on-park-maintenance-private-contractors-service-tax-park-and-garden-maintenance-service-cestat-service-tax-on-park-and-garden-maintenance.webp "Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]")
Article 243W Does not Grant Tax Immunity to Private Contractors: CESTAT confirms Service Tax on Park & Garden Maintenance [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai held that Article 243W of the Constitution does not grant tax immunity...
![Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121206-service-tax-exemption-automatic-sez-supplies-authorised-operations-proof-mandatory-cestat-taxscan.webp "Service Tax Exemption Not Automatic for SEZ Supplies, Authorised Operations Proof Mandatory: CESTAT [Read Order]")
![Mahatma Gandhi University Eligible for ₹1.47 Cr Service Tax Refund on Legal, Security, Manpower & Works Contract Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/250x150_2120954-manpower-services-taxscan.webp "Mahatma Gandhi University Eligible for ₹1.47 Cr Service Tax Refund on Legal, Security, Manpower & Works Contract Services: CESTAT [Read Order]")
![‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/250x150_2120867-amazon-internet-services-not-an-intermediary-taxscan.webp "‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]")
![Buyer’s Premises as ‘Place of Removal’: CESTAT Reaffirms CENVAT Credit Eligibility on GTA Services in Ramco Cements Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/250x150_2120878-buyers-premises-place-removal-taxscan.webp "Buyer’s Premises as ‘Place of Removal’: CESTAT Reaffirms CENVAT Credit Eligibility on GTA Services in Ramco Cements Case [Read Order]")
No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]
Blasting, quarrying and allied activities conducted for road construction are not liable to Service Tax, held by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi...
![No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120246-service-tax-blasting-road-works-registration-tax-payable-taxscan.webp "No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]")
Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the six-month time limit under Notification No. 9/2009-ST cannot be pressed to deny refund of service...
![Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120010-cestat-service-tax-decision-taxscan.webp "Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]")
Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), held that mere disclosure of turnover/income in an Income Tax Return ( ITR ) cannot automatically lead to Service...
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_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]
In a recent ruling, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that a service tax demand raised solely on the basis of third-party information received from...
![Service Tax Demand Based Only on Income Tax Data without Verification and Corroborative Evidence Unsustainable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_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]")
Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that works contract and maintenance-related services provided to North Eastern Electric Power Corporation Limited...
![Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119684-works-contract-maintenance-services-provided-neepco-taxscan.webp "Works Contract & Maintenance Services provided to NEEPCO for Power Generation Exempt from Service Tax: CESTAT [Read Order]")
GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that service tax under the GoodsTransport Agency (GTA) reverse charge mechanism is not payable where the ...
![GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117713-gta-reverse-charge-not-applicable-where-freight-cost-is-economically-borne-by-farmers-cestat-taxscan.webp "GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]")
Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench, has held that even where Service Tax was not legally payable on detention or demurrage charges, CENVAT credit cannot...
![Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117616-service-tax-payable-detention-charges-credit-tax-paid-cestat-taxscan.webp "Even if Service Tax Not Payable on Detention Charges, Credit Cannot be Denied once Tax is Paid: CESTAT [Read Order]")