TaxCorp Service Tax

Service Tax Highlights

04-03-2026 (2026) TaxCorp(ST) 43121 (CESTAT-BANGALORE)

CESTAT Bangalore Holds Blending and Packing of Tea as Taxable Under Business Auxiliary Service, but Grants Exemption as Agricultural Produce - In light of the above analysis, the CESTAT Bangalore concluded that while the appellant’s activities of blending, packing, and related handling of tea were correctly classified as 'Business Auxiliary Service' under Section 65(105)(zzb) of the Finance Act, 1994, these activities related to 'agricultural produce' and therefore qualified for exemption under Notification No. 14/2004-ST dated 10.09.2004. The impugned order demanding service tax was thus set aside, and consequential relief was allowed to the appellant as per law.

03-03-2026 (2026) TaxCorp(ST) 43120 (CESTAT-CHENNAI)

CESTAT Chennai Nullifies Service Tax Demand on Ship Broker Commissions and P&I Club Fees Due to Defective Show Cause Notice, Mutuality Principle, and Invalid Valuation Rule - Based on the above findings, the Tribunal allowed the appeals in full. The impugned demands and penalties related to broker commissions, P&I club payments, additions under Rule 5(1), and the invocation of the extended period were all set aside. The Tribunal directed that consequential reliefs, as appropriate under law, be extended to the assessee.

03-03-2026 (2026) TaxCorp(ST) 43119 (CESTAT-CHENNAI)

Tribunal Rules: Leased Hotel Premises with Ancillary Facilities Not Liable for Service Tax under ‘Renting of Immovable Property’—Explanation 2 to Section 65(105)(zzzz) Not Invoked - On the basis of the Tribunal’s decision, it is actionable for assessees to assert that buildings leased for use as hotels with integral ancillary facilities (such as restaurants, banquet halls, conference halls, bars, and health clubs) fall within the statutory exclusion from service tax under ‘Renting of Immovable Property Service’ as per Section 65(105)(zzzz) of the Finance Act, 1994. Unless it is established that such facilities are operated as separate, commercially distinct units, Explanation 2 deeming partial business use does not apply. Assessees should ensure documentary evidence demonstrates the composite and incidental nature of such facilities to the hotel business.

03-03-2026 (2026) TaxCorp(ST) 43118 (CESTAT-BANGALORE)

Tribunal Upholds Service Tax Demand on Gross Invoice Value Where Tax Was Shown Separately; Partial Penalty Relief Granted for Pre-SCN Payment and Bona Fides - Based on the facts and the legal position under Section 67(2) and the relevant case law, the Tribunal concluded that when invoices show service tax as a separate component, the appellant is not entitled to cum-tax benefit, regardless of whether the recipient pays the tax. The service provider is statutorily obligated to discharge the tax liability on the gross amount shown in the invoice. However, in circumstances where the unpaid service tax and interest are settled before issuance of the show cause notice, and where there is evidence of bona fide conduct and financial hardship, the Tribunal may exercise its discretion under Section 80 to waive penalty.

06-02-2026 (2026) TaxCorp(ST) 43117 (CESTAT-BANGALORE)

CESTAT Bangalore Affirms Cenvat Credit Eligibility on NPCI E-Statements for ATM Transaction Charges under Relaxed Documentary Rules for Banks - Based on the above findings, the CESTAT Bangalore set aside the impugned order and allowed the appeal, thereby confirming the appellant’s entitlement to cenvat credit on the basis of NPCI e-statements for the period of April 2009 to March 2012. The Tribunal directed that consequential relief be granted in accordance with the law.

27-02-2026 (2026) TaxCorp(ST) 43116 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Rules Golf Club Not Liable to Service Tax on Membership Receipts and Sponsorship Income for Pre-2011 Period: Club Constituted Under Law Protected by Mutuality Principle - In light of the findings on the doctrine of mutuality and statutory exclusion, the temporal limitation of taxability to members, the misclassification of sponsorship receipts, and the inapplicability of the extended period of limitation, the CESTAT Chandigarh set aside the entire service tax demand for the impugned period. The appeal of the Panchkula Golf Club was allowed in full, and the order-in-original was quashed with consequential reliefs to the assessee.

27-02-2026 (2026) TaxCorp(ST) 43115 (HC-DELHI)

Delhi High Court Affirms CESTAT’s Limited Remand for Factual Verification in Exemption Claim; Strict Construction Principle Clarified - The Delhi High Court dismissed the appeal, reaffirming that the CESTAT’s limited remand for certificate verification was a valid exercise of appellate discretion and in line with both statutory and precedential requirements. The Court clarified that strict construction of exemption notifications governs only the determination of eligibility and does not preclude a factual remand for verifying procedural compliance. The absence of a substantial question of law rendered the appeal under Section 35G unsustainable.

27-02-2026 (2026) TaxCorp(ST) 43114 (CESTAT-KOLKATA)

Advance Payments Pre-01.07.2010 Not Liable to Service Tax; Only Post-Effective Date Receipts Under Original Sale Agreement Taxable—Penalty Set Aside for Lack of Intent - In light of the above findings, the CESTAT Kolkata has directed that service tax demands for advances received prior to 01.07.2010 and included in Nomination Agreements must be set aside as not taxable. Amounts already paid by the appellant and evidenced by challans are to be treated as discharged, and no penalty under Section 78 can be imposed in the absence of substantive evidence of intent to evade. Assessees in similar circumstances should ensure precise documentation of all receipts and payments, and claim exemption from service tax for advances received before the statutory amendment date.

27-02-2026 (2026) TaxCorp(ST) 43113 (CESTAT-KOLKATA)

CESTAT Kolkata Rules in Favour of Airline: Promotional Packages Not Taxable as Tour Operator or Airport Services; Collected Taxes Non-Refundable - The CESTAT Kolkata’s decision clarifies that promotional packages offered by airlines, absent any element of tour planning or organizing on behalf of the passenger, do not fall within the ambit of “Tour Operator Service” under the Finance Act, 1994. Similarly, services rendered within the airport premises are not taxable under "Airport Service" for the pre-01.07.2010 period unless the provider is authorized by the airport authority. While no service tax liability arises under either head, amounts already collected and paid as tax—particularly after abatement—cannot be refunded if the burden has been transferred to the ultimate consumer. The impugned demand is thus set aside, and the appeal allowed with consequential relief, except for the non-refundability of collected taxes.

27-02-2026 (2026) TaxCorp(ST) 43112 (CESTAT-HYDERABAD)

CESTAT Hyderabad Rules Target-Based Incentives and Trade Discounts in Principal-to-Principal Vehicle Dealerships Not Taxable as Services under Finance Act, 1994 - Based on a comprehensive reading of the dealership agreement, relevant sections of the Finance Act, and consistent judicial precedent, the Tribunal concluded that target-based incentives and trade discounts received by vehicle dealers from manufacturers are not taxable as consideration for services. Such amounts are irrevocably linked to the sale transaction and do not fall within the ambit of taxable services, including Business Auxiliary Services, under the Finance Act, 1994. For the period April 2013 to June 2017, dealers in similar arrangements can safely treat such receipts as outside the purview of service tax.

27-02-2026 (2026) TaxCorp(ST) 43111 (CESTAT-HYDERABAD)

CA Certificate Alone Insufficient to Prove Non-Passing of Tax Incidence: CESTAT Hyderabad Orders Re-examination of Service Tax Refunds on Space Selling Activity - The CESTAT Hyderabad has made it clear that refund claims relating to service tax paid on space selling activities must be supported by comprehensive documentary evidence, not merely a CA certificate. The matter has been remanded to the RSA for a detailed factual and legal scrutiny, both on quantum and the issue of unjust enrichment. The Tribunal's decision mandates strict adherence to statutory provisions in dealing with revision or reassessment of self-assessment returns, and a CA certificate, unless corroborated by primary evidence, will not suffice to secure a refund.

27-02-2026 (2026) TaxCorp(ST) 43110 (CESTAT-HYDERABAD)

CESTAT Hyderabad Orders Remand in RCM Double Taxation Dispute: Demand Against Service Recipient Unenforceable if Service Provider Paid Full Tax - The Tribunal’s order partly allows the appeal to the extent that the demand under reverse charge cannot be enforced if the service provider is shown to have discharged the entire tax liability, including the recipient’s share, or if the appellant reimbursed the tax. However, the matter is remanded for factual verification. The invocation of the extended period and the penalty under Section 78 are upheld for any remaining demand post-verification. Appellants are thus directed to produce conclusive documentary evidence before the adjudicating authority to seek relief from double taxation.

27-02-2026 (2026) TaxCorp(ST) 43109 (CESTAT-NEW DELHI)

CESTAT Rules on Taxability of Overseas Capital-Raising Advisory Services but Declares Appeal Abated Post NCLT Resolution Plan Approval - On the basis of the above legal framework and authoritative pronouncements, the CESTAT, New Delhi, concluded that while services received from overseas advisory and merchant banking entities in relation to capital-raising through GDR, FCCB, and ECB are indeed taxable under the category of 'Banking and Other Financial Services', the fate of the present appeal is determined by the subsequent approval of a resolution plan by the NCLT. As a result, the Tribunal is compelled to declare the appeal abated and itself functus officio, meaning it has no further jurisdiction to entertain or decide the appeal.

27-02-2026 (2026) TaxCorp(ST) 43108 (CESTAT-KOLKATA)

SEZ Exemption Cannot Be Denied for Procedural Lapses: CESTAT Kolkata Affirms Overriding Power of Section 26 of SEZ Act Over Service Tax Laws - The CESTAT Kolkata has categorically held that the statutory exemption under Section 26 of the SEZ Act, 2005, cannot be denied on account of procedural non-compliance, such as the non-submission of Form A-2, where the substantive conditions for exemption are met. This decision mandates that authorities must grant exemption benefits for supplies made to SEZ units for authorized operations, even if some procedural steps, which are not within the assessee's control, are not fulfilled. Taxpayers should ensure submission of all documents within their control (such as Form A-1) and maintain evidence of having undertaken all possible steps for compliance.

26-02-2026 (2026) TaxCorp(ST) 43107 (HC-DELHI)

Delhi High Court Bars Section 35G Appeals in Service Tax Disputes Already Judicially Settled; Revenue Directed to Supreme Court Remedy - Based on the established legal framework and binding judicial precedents, the Delhi High Court dismissed the Revenue’s appeal as not maintainable under Section 35G, without entering into the merits of the issue of service tax liability. The Court explicitly left the substantive question open, granting the Revenue the liberty to pursue the appropriate statutory remedy before the Supreme Court under Section 35L.

25-02-2026 (2026) TaxCorp(ST) 43106 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad: Idle Capacity Compensation Deemed Declared Service but Qualifies as Export—No Service Tax Demand on Contractual Remuneration to Foreign Principal - On detailed examination, the Tribunal found that compensation for idle manufacturing capacity was not a post-breach damage but a contractually agreed remuneration, thus fitting the definition of “declared service” under Section 66E(e) of the Finance Act, 1994. However, applying the Place of Provision of Services Rules, 2012, and considering that the service recipient was abroad and other export criteria were satisfied, the service was deemed exported. Accordingly, the Tribunal ruled that service tax could not be levied on such receipts, and the departmental demand was set aside.

25-02-2026 (2026) TaxCorp(ST) 43105 (CESTAT-NEW DELHI)

CESTAT Delhi Upholds Department’s Valid Service Under Section 37C of Central Excise Act; Refuses Condonation of Delay Due to Appellant’s Negligence - The Tribunal’s decision unequivocally upholds the Department’s compliance with the statutory requirements of Section 37C for service of orders, relying on a documented chain of delivery. The Tribunal further clarifies that mere denial of receipt or disputing the mode of delivery, without substantive evidence or bona fide conduct, cannot form the basis for condonation of delay in filing appeals. The application for condonation was therefore rejected, and the appeal was dismissed as time-barred.

29-01-2026 (2026) TaxCorp(ST) 43104 (CESTAT-MUMBAI)

CESTAT Mumbai Bars Extended Limitation for Service Tax Recovery Where Legal Ambiguity and No Suppression Exist in Commercial Property Renting - The CESTAT Mumbai decisively ruled that, in the absence of any suppression, fraud, collusion, or willful misstatement, the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 cannot be invoked, even if the underlying taxability was subsequently clarified or retrospectively legislated. The order confirming demands beyond the normal period of limitation was set aside, and the appeal was allowed purely on the ground of limitation.

22-01-2026 (2026) TaxCorp(ST) 43103 (CESTAT-NEW DELHI)

Affiliation Fees Not Liable to Service Tax: CESTAT Delhi Clarifies Non-Commercial Nature of Statutory Functions in University Case - Based on the Tribunal’s findings and the binding precedent in Registrar M/s University of Kota, it is clear that statutory regulatory or affiliation fees collected by universities are not subject to service tax, as these do not amount to services provided for consideration. Assessees performing similar statutory duties should ensure that such collections are appropriately classified and excluded from the ambit of taxable services, maintaining clear documentation of the statutory basis of such levies.

20-01-2026 (2026) TaxCorp(ST) 43102 (CESTAT-MUMBAI)

CESTAT Mumbai Rules Limitation for Service Tax Rebate Begins from Date of Tax Payment: Procedural Lapses Not Sufficient to Deny Claim; Matter Remanded for Fresh Adjudication - On the basis of the CESTAT Mumbai's decision, it is now actionable that taxpayers seeking rebate of service tax paid on export of services should compute the limitation period from the date of actual tax payment, not the invoice date. Assessees whose claims have been denied solely on procedural grounds—such as incomplete documentation or technical defects—should be given a reasonable opportunity to cure such defects and submit all relevant evidence during adjudication. The Adjudicating Authority is tasked with verifying documentary evidence, including the linkage between export invoices and FIRCs, and must provide a fair hearing to the claimant.

07-01-2026 (2026) TaxCorp(ST) 43101 (CESTAT-ALLAHABAD)

CESTAT Allahabad Quashes Service Tax Demand Based Solely on Form 26AS Data Without Assessing Assessee’s Books; Extended Limitation Period Rejected - On the facts and law, the CESTAT Allahabad unequivocally held that a show cause notice and resultant demand, based solely on Form 26AS/TDS data without examining the assessee’s books of account, is not sustainable. Furthermore, in the absence of any suppression or wilful misstatement, the extended period of limitation cannot be invoked. The impugned order was thus set aside and the appellant’s appeal allowed with consequential relief.

07-01-2026 (2026) TaxCorp(ST) 43100 (CESTAT-ALLAHABAD)

Extended Limitation Period Inapplicable Where Service Tax Paid on Time Despite Non-filing of ST-3 Returns: CESTAT Allahabad - The Tribunal has categorically held that where an assessee has regularly assessed and paid service tax, the extended limitation period for demanding tax dues cannot be applied, in the absence of evidence indicating intent to evade tax. However, procedural lapses such as failure to file returns on time will still attract statutory penalties and late fees. Assessees must note that while substantive compliance with tax payment protects against harsher penalties, procedural compliance remains essential to avoid statutory consequences.

16-02-2026 (2026) TaxCorp(ST) 43099 (CESTAT-NEW DELHI)

CESTAT Delhi Rules: No Service Tax on Incentives/Discounts Received by Authorized Vehicle Dealers from Manufacturers—Affirms Principal-to-Principal Transaction - The Tribunal conclusively determined that incentives and discounts received by authorized vehicle dealers from manufacturers, such as TML, are not liable to service tax under the Finance Act, 1994, as these represent business transaction adjustments and not consideration for any service. The principle that such receipts do not constitute taxable services under BAS now stands reaffirmed.

26-02-2026 (2026) TaxCorp(ST) 43098 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Service Recipient Liable for Service Tax on Manpower Supply Under Reverse Charge; Extended Limitation and Penalty Set Aside - Based on a thorough review of the agreements, invoices, and statutory provisions, the CESTAT Kolkata has conclusively held that for the relevant period, the appellant (a proprietorship) has no service tax liability for manpower supply services rendered to RailTel, a body corporate. The entire liability vests in the recipient under the reverse charge mechanism. The demand raised under the extended period is unsustainable, and the penalty under Section 78 is unwarranted. For actionable steps, service providers in similar situations should ensure clear contractual documentation and prompt, accurate disclosures in their tax returns to avoid unnecessary litigation and liability.

24-02-2026 (2026) TaxCorp(ST) 43097 (CESTAT-NEW DELHI)

Service Tax Exemption on Metro Construction Denied: CESTAT Delhi Upholds Department’s Stand on Mega Notification Entry 14 and Suppression - Based on the findings, the CESTAT has confirmed that the appellant is not eligible for service tax exemption under Entry 14 of Notification No. 25/2012-ST, as amended. The explicit exclusion of metro services and the appellant’s failure to fulfill documentation requirements and eligibility criteria were decisive. The extended period of limitation for demand, due to suppression, was also rightly invoked. Therefore, the impugned order is sustained, and the appeal stands dismissed.

24-02-2026 (2026) TaxCorp(ST) 43096 (CESTAT-KOLKATA)

CESTAT Kolkata Holds Service Tax Exemption for Ancillary Services in Electricity Distribution; No Suppression Proven Against Odisha DISCOM - In summary, CESTAT Kolkata reaffirmed that ancillary and incidental services integral to the distribution of electricity continue to enjoy service tax exemption in line with Section 66F(3) of the Finance Act, 1994, and prevailing judicial precedents. The Tribunal further clarified that, absent any evidence of willful suppression, the extended period of limitation cannot be invoked. This decision provides actionable clarity for electricity distribution licensees regarding the tax treatment of bundled services and ancillary charges.

23-02-2026 (2026) TaxCorp(ST) 43095 (CESTAT-ALLAHABAD)

CESTAT Allahabad Upholds Dismissal of Time-Barred Appeal: No Condonation Beyond Statutory Period, Personal Hearing Duly Granted - Given the clear statutory framework and judicial precedent, the CESTAT Allahabad has rightly upheld the dismissal of the appeal as time-barred. The First Appellate Authority followed due process by granting a hearing and considering the grounds of appeal. The power to condone delay is strictly limited to the period prescribed by law, and neither the Commissioner (Appeals) nor the Tribunal can extend this period. Assessees must be vigilant in tracking the service of orders and adhere strictly to statutory timelines for filing appeals. Unsupported allegations regarding non-receipt of orders or lack of communication by counsel cannot override clear statutory presumptions and legal provisions.

19-02-2026 (2026) TaxCorp(ST) 43094 (CESTAT-NEW DELHI)

CESTAT New Delhi Affirms Job Work as Manufacture, Not Service: Exempts Assessee from Reversal of CENVAT Credit - In light of the above, it is actionable for job workers to continue availing the benefit of Notification No. 214/86-CE when their activities amount to manufacture, and they should not reverse CENVAT credit on input services used for such processes. Any departmental attempt to reclassify such activities as services, in contradiction to earlier accepted positions or judicial precedents, can be effectively challenged.

25-02-2026 (2026) TaxCorp(ST) 43093 (CESTAT-BANGALORE)

CESTAT Bangalore Rules: No Reversal of Cenvat Credit Required for Input Services Attributable to Written-Off Output Invoices in Telecommunication Sector - On the basis of the present decision, it is clear that the CESTAT Bangalore has reaffirmed that assessees who have paid service tax on output services are not required to reverse Cenvat credit on input services, even if the corresponding output invoices are subsequently written off as bad debts in their books. The actionable takeaway is that service providers should ensure service tax is properly discharged on output services and maintain documentation of write-offs as bad debts, but need not reverse Cenvat credit solely on such grounds.

25-02-2026 (2026) TaxCorp(ST) 43092 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Sets Aside Penalties: No Extended Limitation or Section 78 Penalty Where Service Tax Paid Immediately After Audit Intimation - The CESTAT's decision underscores the importance of Section 73(3) as a remedial mechanism for assessees who, upon detection or self-ascertainment, promptly pay their tax dues along with interest. Where there is no evidence of fraud or suppression, and tax is paid upon audit finding, issuance of show cause notice and imposition of penalty is unwarranted. Assessees should ensure prompt compliance upon audit intimation to avail these statutory benefits.

26-06-2023 Service Tax - Order No. 09/2023

Appointment of Common Adjudicating Authority in respect of SCNs issued to units of M/s Vishnu Pouch Packaging Pvt. Ltd ...

21-03-2023 Service Tax - Orders / Instructions No. 240137/20/2022

Payment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustment ...

02-03-2023 NOTIFICATION NO. 01/2023 - SERVICE TAX

Seeks to amend Notification No. 22/2014- SERVICE TAX dated 16th September, 2014 ...

28-02-2023 Circular No. 214/1/2023-Service Tax

Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 ...

16-12-2022 NOTIFICATION NO. 01/2022-Service Tax

Central Government directs that the service tax payable under section 66B of the Finance Act, 1994, on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, in the said period, but for the said practice, shall not be required to be paid. ...

05-11-2019 Service Tax - Circular No. 122/41/2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons ...

05-07-2019 Circular 213/3/2019 -Service Tax

Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit ...

22-05-2019 Notification No. F.NO. 137/14/2018-Service Tax

CORRIGENDUM - Notification No. 1/2019-Service Tax dated the 6th March, 2019 ...

21-05-2019 Circular 212/2/2019-Service Tax

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016 ...

06-03-2019 NOTIFICATION No. 1/2019-Service Tax

Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 ...

15-01-2019 Circular No. 211/1/2019-Service Tax

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC) ...

30-11-2018 Notification No. 1/2018-Service Tax

Exempting the payment of Service Tax on services by way of granting of right of way by local authorities for the period commencing from the 1st of July, 2012 and ending with the 30th of June, 2017 ...

30-05-2018 Circular 210/2/2018-Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM) ...

04-05-2018 Circular No. 209/1/2018-Service Tax

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software ...

01-02-2018 D.O.F. No. 334/04/2018-TRU

Union Budget 2018 - Changes in Service Tax. ...

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Query - GST Implications on Supply of Fabric Followed by Tailoring Services

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Query - Jurisdictional Clock and Procedural Consequences Upon Court-Ordered Remand

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Article - Reconceptualizing “On His Own Account” in Section 17(5)(d) of the CGST Act: Capitalization, Input Tax Credit Continuity, and Timing Dilemmas

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07-03-2026 (2026) TaxCorp(IDT) 12148 (GST)

HC : Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

03-03-2026 (2026) TaxCorp(IDT) 12119 (Excise)

SC : Supreme Court Upholds Secured Creditors’ Priority Over State Tax Dues Under SARFAESI Act, Rejects Revenue’s Review Amid Enforcement Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12118 (Excise)

SC : Supreme Court Affirms Customs Duty Demand on 100% EOU for Abuse of Duty-Free Import Scheme: Misuse in DTA Sales Upheld

03-03-2026 (2026) TaxCorp(IDT) 12116 (Excise)

SC : Supreme Court Grants Conditional Bail to Appellant After 2.5 Years of Incarceration Amidst Ongoing Criminal and Civil Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12106 (GST)

HC : Rajasthan High Court Defers Adjudication on Zoomcar India’s Challenge Against CGST Circulars, Awaits Supreme Court’s Verdict

03-03-2026 (2026) TaxCorp(IDT) 12105 (GST)

HC : Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries

03-03-2026 (2026) TaxCorp(IDT) 12104 (GST)

HC : Calcutta High Court Upholds GST Authority’s Power to Issue SCN under Section 74 for Alleged Fraudulent ITC Availment via Retrospectively Cancelled Suppliers

03-03-2026 (2026) TaxCorp(IDT) 12103 (GST)

AAR : West Bengal AAR: Iced Tea Preparations and Syrups Attract 5% GST; Non-Alcoholic Flavoured Beverages Face 40% GST Amid HSN Classification Dispute

03-03-2026 (2026) TaxCorp(IDT) 12102 (GST)

HC : Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

03-03-2026 (2026) TaxCorp(IDT) 12100 (Customs)

SC : Supreme Court Dismisses Revenue’s SLP in Absence of Duty on Rough Diamonds, Leaves Valuation Law Question Open

03-03-2026 (2026) TaxCorp(IDT) 12099 (Excise)

SC : Supreme Court Upholds CESTAT Kolkata Order: No Excise Duty on Flue Gas from Coke Manufacturing, Revenue’s Appeal Dismissed for 440-Day Delay

03-03-2026 (2026) TaxCorp(IDT) 12098 (Excise)

SC : Supreme Court Upholds CESTAT Ruling: ‘G Type Tempered Glass Lid’ to be Taxed Under Specific Tariff Heading 7010, Not General Entry 7013

03-03-2026 (2026) TaxCorp(IDT) 12091 (Customs)

SC : Supreme Court Affirms Retrospective Application of Clarificatory Customs Circular, Restores Duty Drawback to Merchant Exporter for Prior Years

03-03-2026 (2026) TaxCorp(IDT) 12086 (Customs)

SC : Supreme Court Clarifies: Encashment of Bank Guarantee by Revenue Not 'Payment of Duty'; Unjust Enrichment Principle Inapplicable to Refund Claims in Such Cases

03-03-2026 (2026) TaxCorp(IDT) 12083 (Service Tax)

SC : Supreme Court Dismisses Appeal in Classification Dispute; Delay of 334 Days in Challenging CESTAT’s ‘Courier Service’ Ruling Proves Fatal for Assessee

03-03-2026 (2026) TaxCorp(IDT) 12082 (VAT)

SC : Supreme Court Clarifies Limited Precedential Scope of Nokia VAT Ruling on Mobile Phone Chargers – Restricts Binding Effect to Punjab and Chandigarh, Allows Separate Arguments for Other States

03-03-2026 (2026) TaxCorp(IDT) 12072 (GST)

HC : Madras High Court Permits Assessee to Appeal Order Confirming ITC Denial, Late Fee, and Penalty; Limits Interference Under Article 226

03-03-2026 (2026) TaxCorp(IDT) 12071 (GST)

HC : Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12070 (GST)

HC : Gujarat High Court Remands GST Refund Dispute for Fresh Adjudication; Orders Appellate Authority to Examine Documentary Evidence Despite Ex Parte Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12069 (GST)

HC : Calcutta High Court Orders Restoration of GST Registration, Citing Lack of Fraud or Evasion in Non-Filing Case

03-03-2026 (2026) TaxCorp(IDT) 12064 (Customs)

SC : Supreme Court Upholds BCD Exemption for BenQ’s Interactive Flat Panels under CTI 8471 41 90; Dismisses Revenue’s Appeal on Classification Dispute

03-03-2026 (2026) TaxCorp(IDT) 12060 (GST)

HC : Allahabad High Court Allows 52-Day Condonation of Delay in GST Appeal Owing to Proprietor’s Serious Illness: Emphasizes Sufficiency of Bona Fide Cause

03-03-2026 (2026) TaxCorp(IDT) 12059 (GST)

HC : Bombay High Court Quashes Provisional Attachment for Lack of Reasoned Order: Mandates Speaking Orders Under Section 83 MGST Act in Redevelopment Flat Allotment Case

03-03-2026 (2026) TaxCorp(IDT) 12058 (GST)

HC : Kerala High Court Quashes GST Recovery for Bonafide Error in Revised TRAN-1/TRAN-2; Directs Revenue to Allow Correction of Transitional Credit Claims

03-03-2026 (2026) TaxCorp(IDT) 12057 (GST)

AAR : Uttarakhand AAR: Medicated Toilet Soap Attracts 18% GST, Not Eligible for Reduced Rate Applicable to Ordinary Toilet Soap

03-03-2026 (2026) TaxCorp(IDT) 12056 (GST)

AAR : Gujarat AAR Rules GST Exemption for Architect’s Consultancy to AMC on Fire Services, Staff Housing, and Parking Projects as 'Pure Services'

03-03-2026 (2026) TaxCorp(IDT) 12055 (GST)

AAR : Gujarat AAR Clarifies GST Classification for KAPSUL’s Mukhwas and Digestive Products: Distinction Made Between Supari-based Capsules and Digestive Blister Packs

03-03-2026 (2026) TaxCorp(IDT) 12054 (GST)

HC : Calcutta High Court Remands GST Adjudication over ITC Denial—Violation of Natural Justice on Supplier Cancellations and Credit Notes

03-03-2026 (2026) TaxCorp(IDT) 12053 (GST)

HC : Punjab & Haryana High Court Grants Bail to Film Producers Accused of IGST Evasion Citing Prolonged Custody and Absence of Fraud Allegations

03-03-2026 (2026) TaxCorp(IDT) 12052 (GST)

HC : Gujarat High Court Grants Conditional Bail to Partner in ₹21.93 Crore GST ITC Fraud Case, Emphasizes Completion of Investigation and Recovery Safeguards

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