June 20, 2026 : In a significant ruling, the Karnataka High Court has held that the maintenance of Minimum Average Balance (MAB) by bank customers is merely a contractual condition governing the banker-customer relationship and cannot be treated as consideration Read more…
May 8, 2026 : The Bengaluru Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that grants-in-aid received from Central and State Government departments for scientific research projects cannot be treated as “consideration” for taxable services Read more…
April 30, 2026 : The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a pharmaceutical manufacturing arrangement carried out on job work basis cannot be reclassified as “Renting of Immovable Property Service” merely Read more…
April 30, 2026: The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that an indivisible works contract cannot be artificially split to classify the goods component as “trading” for the purpose of denying CENVAT credit, Read more…
April 24, 2026 : The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that employees seconded by a foreign parent company to its Indian subsidiary under a salary reimbursement arrangement would constitute “Manpower Recruitment Read more…
April 15, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a service tax demand raised against Bharat Hotels Limited, holding that amounts retained on cancellation of hotel bookings are not Read more…
April 7, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has held that for the purpose of exemption under Notification No. 25/2012-ST, the term “turnover” must be understood in its ordinary commercial sense Read more…
March 25, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the levy of service tax on amounts deducted by Consolidated Construction Consortium Ltd. (CCCL) from payments made to its sub-contractors, ruling Read more…
March 24, 2026 : The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand against M/s Ganpati Transport Service, holding that a demand founded solely on Income Tax return (ITR) Read more…
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…