Saturday, 19 September, 2026

Tag: Finance Act 1994


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

March 24, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench has ruled that activities involving transportation and disposal of fly ash and industrial waste do not fall within the ambit of “cargo handling service” under Read more…


February 20, 2026 : The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside a service tax demand of ₹10.98 crore raised against M/s Chettinad Lignite Transports Pvt. Ltd., holding that in the absence of any Read more…


February 04, 2026 : The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh, has held that adda fees collected at the Amritsar bus terminal are not liable to service tax under the category of “Business Support Services” as defined in Read more…


February 03, 2026 : The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that service tax paid by a partner under his individual service tax registration can be adjusted against the tax Read more…


February 03, 2026 : The Customs, Excise and Service Tax Appellate Tribunal, New Delhi, has quashed a service tax demand of ₹1.70 crore raised against Indian Energy Exchange Ltd., holding that subscription and redemption of mutual fund units do not Read more…


February 03, 2026 : The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that service tax paid by a partner under his individual service tax registration can be adjusted against the service Read more…


January 30, 2026 : The Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of ₹4.48 crore raised against Omaxe Limited, holding that the transfer of development rights amounts to Read more…


February 01, 2026 : The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has quashed a service tax demand of ₹10.35 lakh along with interest and penalties raised against M/s Protectwell Security Services, holding that the extended Read more…


The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that tentative appointment registers, commonly known as kachcha registers, cannot be relied upon to assess service tax liability. Holding that such provisional records merely reflect Read more…


January 28, 2026 : The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that cleaning, sanitation and housekeeping services provided to Government hospitals are exempt from service tax. The Tribunal set aside a service Read more…