Service Tax not leviable on construction of railway siding for Public Sector Undertaking/Corporations: CESTAT
“Use of public does not necessarily mean by individual public but also includes use by Public Sector Undertaking/ Corporations”
CESTAT
Tribunals and Commissions November 2025 | Dead worm found in Veg Biryani; Disallowance deleted in Aishwarya Rai Bachchan case; Rajasthan bus fire tragedy; & more
Explore the key legal developments of November 2025, featuring CCI’s power to examine patented product disputes, dead worm found in Veg Biryani, deletion of disallowance against Aishwarya Rai Bachchan, grieving father bribing ambulance, woman’s death at Jammu-based Super Specialty Hospital and Rajasthan bus fire tragedy.
Complimentary services provided by lessee to lessor under hotel lease agreement are liable for Service Tax: CESTAT
Section 67 of the Finance Act, 1994 takes care of the cases where the service provider receives any part of a consideration in non-monetary form or by way of reimbursement and that such item does not figure in the invoices raised, thereby resulting in the real value of taxable service.
Service tax not payable on use of trade marks not registered under Indian law: CESTAT
Intellectual property not registered in India do not constitute ‘intellectual property rights’ within the meaning of Section 65(55a) of the Finance Act, 1994 and the related services are not ‘intellectual property services’ within the meaning of Section 65 (55b) of the Finance Act, 1954.
Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT
“Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.”
Old/Used Lead Acid Batteries recovered from ship not exigible to central excise duty: CESTAT
The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old/used Lead Acid Batteries for extraction of lead scrap.
‘Mechanical reliance on income tax data impermissible’: CESTAT sets aside service tax demand confirmed without corroborative evidence
“Mere entries in income tax returns or Form 26AS cannot, by themselves, establish liability under the Finance Act, 1994, unless corroborated by evidence demonstrating rendition of taxable service.”
Damages received for dispute settlement of agreement to sell, not taxable as ‘declared service’ under S. 66-E(e) of Finance Act, 1994: CESTAT
A settlement of dispute is clearly not an agreement to tolerate any act or situation. It is beyond the scope of Section 66-E(e) of the Finance Act, 1994 and thus not a ‘declared service’.
SKY Lark Education Welfare Society an educational institution; will be exempted from service tax: CESTAT
“SKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government/UGC.”
Drawback due on goods will be payable when the amount is less than market value of goods: CESTAT
“If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.”
Whether service tax can be levied on transfer or assignment of copyright of the film produced under copyright service? CESTAT answers
The Adjudication Authority stated that the appellant’s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.
Service Tax Exemption | Whether collection, processing, & storing umbilical cord blood stem cells are ‘healthcare services’? SC answers
Summons and letters were issued to the appellant demanding service tax for the period from 01-07-2012 to 16-02-2014. Furthermore, a show cause notice demanding service tax of Rs. 2,07,29,576 along with interest for services during the afore-stated period was also issued.
‘No service tax to be paid on upfront fee/premium for agreement to lease’; CESTAT sets aside penalty on DMRC
“At the time of executing the Concession Agreements with developers, DMRC had collected “upfront fee” as a price for obtaining the respective Concession Agreements.”
‘Adjudicating authority cannot go beyond show-cause notice’; CESTAT sets aside order demanding Countervailing Duty on areca nuts processing machines
“Adjudicating authority has travelled beyond the classification proposed in the show-cause notice by classifying the product under a classification which was neither claimed by the appellant nor was proposed in the said notice.”
‘To be paid by distributors’: CESTAT sets aside order directing theatre owner to pay service tax for film screening
For getting the films exhibited in their theatre, the owner of the said Multiplexes/theatres enter into agreements with the film distributors/producers. The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as “Renting of Immovable Property Service”.
‘Purchasing gold without bill insufficient to prove smuggling’; CESTAT sets aside penalty orders on jewellers
“Mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold. Presumptions and assumptions can never be the basis for imposition of penalty”
Sunset of the Settlement Commission — Impact, Challenges and Interim Measure
by Harshdeep Khurana*, Rachit Jain** and Aishwarya Vardhan***
Communication hubs imported or exported separately must be classified as such and not as smart meters: CESTAT Delhi
“The importer has an obligation to self-assess duty but has no obligation under law to anticipate what view regarding classification of goods may be taken by the proper officer or may be taken by DRI or some other investigating agency at any time in future and file Bills of Entry conforming to such anticipated views of the proper officer or DRI or some other investigating agency.”
Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT
The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as “intermediary”.
‘Cheeselings’ manufactured by Parle Products Pvt Ltd is a peculiar indigenous preparation; classifiable as ‘namkeen’: CESTAT
‘Namkeen’ has not been defined either contextually in the notification or as a separate nomenclature in the tariff under Schedule to Central Excise Tariff Act, 1985. Therefore, the Tribunal opined that the adjudicating authority had erred in concluding that the impugned goods were not ‘namkeen’.