TaxCorp · Service Tax Sunday, 6 September 2026

Search Service Tax decisions & landmark rulings

Full-text search across 40,000+ Service Tax judgments — CESTAT, High Court & Supreme Court — with editors' landmark selections. Litigation continues long after the levy: the archive stays current.

Latest ruling
CESTAT-MADRAS· 20 Aug 2026
M/s Excel Maritime and Movers Pvt Ltd v. The Commissioner of GST and Central Excise, Chennai North Commissionerate

(2026) TaxCorp(ST) 43516 (CESTAT-MADRAS)

Rule 5(1) and Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006 - Pure-agent reimbursement claim by Customs House Agent remanded for fresh adjudication after opportunity to produce contractual evidence - The CESTAT Chennai set aside Order-in-Appeal No. 393/2015 (STA-II) dated 30.12.2015 and remanded the...

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CESTAT-MADRAS ·20 Aug 2026· Appeal allowed.
M/s Macmilan Publishers India Pvt Ltd v. The Commissioner of GST and Central Excise, Chennai North Commissionerate

(2026) TaxCorp(ST) 43515 (CESTAT-MADRAS)

Section 106(2) of the Finance Act, 2013, read with Section 111 of the Finance Act, 2013, and Section 14 of the Central E...

CESTAT-CHANDIGARH ·03 Aug 2026· Appeal allowed.
TSC Travel Services Pvt Ltd v. Commissioner of Central Excise and Service Tax, Jalandhar

(2026) TaxCorp(ST) 43514 (CESTAT-CHANDIGARH)

Section 65(105)(l) of the Finance Act, 1994; Sections 76 and 77 of the Finance Act, 1994; Section 67 of the Finance Act,...

CESTAT-CHANDIGARH ·17 Aug 2026· Appeal allowed.
HDFC Bank Ltd v. Commissioner of CGST and Central Excise, Mumbai Central

(2026) TaxCorp(ST) 43513 (CESTAT-CHANDIGARH)

Section 65(33a) and Section 65(105)(zzzw) of the Finance Act, 1994, read with Section 73(1) and Sections 76, 77 and 78 o...

CESTAT-CHANDIGARH ·30 Jun 2026· Appeal allowed.
M/s Design Indya v. Commissioner of Central Goods and Service Tax and Central Excise, Chandigarh

(2026) TaxCorp(ST) 43512 (CESTAT-CHANDIGARH)

Section 66D(g) of the Finance Act, 1994; Section 73(1) of the Finance Act, 1994; Sections 76, 77 and 78 of the Finance A...

HC-BOMBAY ·11 Mar 2026· Petition allowed.
Aniket Ashokrao Deshmukh v. Deputy Commissioner CGST and CX and Ors.

(2026) TaxCorp(ST) 43511 (HC-BOMBAY)

Section 93 of the Finance Act, 1994; Section 68 of the Finance Act, 1994; Section 87 of the Finance Act, 1994 - Service...

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HC-BOMBAY ·12 Mar 2026· Petition allowed.
M/s Sheesha Sky Lounge Hospitality and Services Pvt Ltd v. Union of India and Anr

(2026) TaxCorp(ST) 43510 (HC-BOMBAY)

Section 37B of the Central Excise Act, 1944, read with Section 37C of the Central Excise Act, 1944, and Section 73 of th...

HC-MP ·16 Mar 2026· Petition allowed.
M/s Singh Construction and Company & M/s Gopal Enterprises v. Union of India and Others

(2026) TaxCorp(ST) 43509 (HC-MP)

Section 65(23) of the Finance Act, 1994; Section 65(105)(zzp) of the Finance Act, 1994; Section 73(1) of the Finance Act...

HC-MP ·05 Feb 2026· Appeal disposed of.
Vindhya Security Service v. Union of India and Others

(2026) TaxCorp(ST) 43508 (HC-MP)

Section 35F of the Central Excise Act, read with Sections 67 and 68 of the Finance Act, 1994 - Pre-deposit for stay befo...

HC-MP ·22 Jan 2026· Petition disposed of.
M/s Jawaharlal Nehru Sahakari Agri P P Society Ltd v. Commissioner Central Excise and CGST and Others

(2026) TaxCorp(ST) 43507 (HC-MP)

Section 73(1) of the Finance Act, 1994; Section 78 of the Finance Act, 1994 - CESTAT restoration application cannot be d...

HC-P&H ·09 Feb 2026· Appeal dismissed.
Principal Commissioner of Central Goods and Service Tax, Gurugram v. M/s Carrier Air Conditioning Refrigeration Ltd

(2026) TaxCorp(ST) 43506 (HC-P&H)

Section 65(19)(iv) of the Finance Act, 1994, read with Rule 3(1)(iii) of the Export of Services Rules, 2005 - Supreme Co...

Excise & Customs landmarks View all →
08 Aug 2026 ·HC-RAJASTHAN ·Landmark
Mukesh Modi vs The Commissioner, Central Excise Commissionerate

(2026) TaxCorp(IDT) 12117 (HC-RAJASTHAN)

HC : Rajasthan High Court Affirms Duty Demand on EOU for Misuse of Duty-Free Import Scheme: Export of Cheaper Domestic M...

03 Aug 2025 ·CESTAT-CHENNAI ·Landmark
BMW India Private Ltd. Vs.Commissioner of GST & Central Excise

(2026) TaxCorp(IDT) 12120 (CESTAT-CHENNAI)

CESTAT : CESTAT Chennai Quashes Differential Duty Demand on BMW India for Diesel Car Fuel Adaptors; Holds SCN Ultra Vire...

20 Apr 2026 ·HC-MADRAS ·Landmark
Omega Traders vs Assistant Commissioner

(2026) TaxCorp(IDT) 12312 (HC-MADRAS)

HC : Mere Processing Without Flavours Does Not Convert Tobacco Into "Chewing Tobacco"—Order of Re-Classification as "Unm...

31 Mar 2026 ·SC ·Landmark
Commissioner of Central Excise, Customs and Service Tax vs Odisha Mining Corporation Limited

(2026) TaxCorp(IDT) 12252 (SC)

SC : Supreme Court Affirms Non-Excisability of Iron Ore Crushing and Screening: Process Not Treated as 'Manufacture' Und...

24 Mar 2026 ·SC ·Landmark
Rashtriya Chemicals And Fertilizers Limited Vs Commissioner Of Central Excise And Service Tax (Ltu)

(2026) TaxCorp(IDT) 12223 (SC)

SC : Supreme Court Upholds Duty Exemption for Naphtha Used by RCF Ltd., Rejects Revenue’s Demand Beyond Limitation in Ab...

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Director of a company arrested for evasion of Service TaxOfficers of CGST Delhi North Commissionerate have arrested one Director of a Compan...

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