![Municipal Operation & Maintenance Services Allowed Only if Pure Services or Goods Value More than 25% of Total Contract Value: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124818-municipal-operation-aaar-taxscan.webp "Municipal Operation & Maintenance Services Allowed Only if Pure Services or Goods Value More than 25% of Total Contract Value: AAR [Read Order]")
Municipal Operation & Maintenance Services Allowed Only if Pure Services or Goods Value More than 25% of Total Contract Value: AAR [Read Order]
In a recent ruling, the West Bengal Authority for Advance Ruling (AAR) clarified that operation and maintenance services provided to municipal...
![Gold Traders Allege Statement Recorded Under Duress: Calcutta HC Maintains Status Quo, Asks Evidence for Forgery [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124829-gold-traders-allege-statement-recorded-duress-calcutta-hc-status-quo-evidence-forgery-taxscan.webp "Gold Traders Allege Statement Recorded Under Duress: Calcutta HC Maintains Status Quo, Asks Evidence for Forgery [Read Order]")
![Supply of E‑Rickshaw Classified as Finished Vehicle at 5% GST Only if Motor Plus Three Essential Components Present: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124828-erickshaw-aar-gst-ruling-gst-aar-e-rickshaw-gst-rate-finished-vehicle-classification-taxscan.webp "Supply of E‑Rickshaw Classified as Finished Vehicle at 5% GST Only if Motor Plus Three Essential Components Present: AAR [Read Order]")
![Reply Missed due to Income Tax Notices Served to Mail ID of Old Employee: Karnataka HC Gives Taxpayer Second Chance Conditionally [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124817-reply-missed-income-tax-notices-served-mail-id-old-employee-karnataka-hc.webp "Reply Missed due to Income Tax Notices Served to Mail ID of Old Employee: Karnataka HC Gives Taxpayer Second Chance Conditionally [Read Order]")
Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi has held that use of an imported helicopter for non-revenue private flights violates Condition No. 104 of the ...
![Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124804-cestat-new-delhi-helicopter-non-revenue-private-flights-confiscation-imported-helicopter-taxscan.webp "Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]")
Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi has held that service tax paid under the PAN of a partner is liable to be adjusted against the liability of the...
![Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124806-cestat-new-delhi-service-tax-partners-pan-firms-liability-cestat-service-tax-partner-pan-service-tax-taxscan.webp "Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]")
Final Assessment Orders Passed u/s 144C(13) r.w.s. 153 are Without Jurisdiction: ITAT Quashes Proceedings following Judicial Precedent [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal has quashed the final assessment orders for Assessment Years 2010-11 and 2011-12 on the ground that they were barred by limitation under Section ...
![Final Assessment Orders Passed u/s 144C(13) r.w.s. 153 are Without Jurisdiction: ITAT Quashes Proceedings following Judicial Precedent [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124796-final-assessment-orders-jurisdiction-itat-quashes-proceedings-following-judicial-precedent-taxscan.webp "Final Assessment Orders Passed u/s 144C(13) r.w.s. 153 are Without Jurisdiction: ITAT Quashes Proceedings following Judicial Precedent [Read Order]")
Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]
The Allahabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that interest at the rate of 12% per annum is payable on amounts deposited during investigation and ...
![Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124803-deposit-treated-amount-illegally-retained-department-cestat-orders-interest-refund-11b-taxscan.webp "Deposit to be Treated as Amount Illegally Retained by Department: CESTAT Orders 12% Interest on Refund u/s 11BB [Read Order]")
No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Allahabad has held that where refund is governed bySection 11B of the Central Excise Act, 1944, the interest payable is...
![No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124797-cestat-rejects-appeal-taxscan.webp "No Fault with IO allowing Interest Rate at 12%: CESTAT Rejects appeal Contrary to Provisions of S. 11BB [Read Order]")
P&H HC Holds ₹4.5 Cr Compensation for Loss of ‘ENO’ & ‘Fruit Salt’ Trademark Rights in AY 1997-98 is Capital Receipt [Read Order]
In a recent ruling, the Punjab and Haryana High Court held that Rs. 4.5 crore received as compensation for loss of the right to use the trademarks “ENO” and “Fruit Salt” in Assessment Year 1997-98...
![P&H HC Holds ₹4.5 Cr Compensation for Loss of ‘ENO’ & ‘Fruit Salt’ Trademark Rights in AY 1997-98 is Capital Receipt [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124771-ph-hc-compensation-for-loss-eno-fruit-salt-trademark-rights-capital-receipt-taxscan.webp "P&H HC Holds ₹4.5 Cr Compensation for Loss of ‘ENO’ & ‘Fruit Salt’ Trademark Rights in AY 1997-98 is Capital Receipt [Read Order]")
Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Chandigarh has set aside the demand of service tax holding that commission received from foreign educational institutions for...
![Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124777-cestat-chandigarh-commission-foreign-universities-intermediary-service-service-tax-demand-taxscan.webp "Commission on Services to Foreign Universities Not ‘Intermediary Service’ under Rule 2(f): CESTAT Sets Aside Service Tax Demand [Read Order]")