TaxCorp Service Tax

Service Tax Highlights

06-04-2026 (2026) TaxCorp(ST) 43215 (CESTAT-NEW DELHI)

Tribunal Permits Distinct Valuation Methods for Separate Components in Single Works Contract Invoice – Differential Application of Rule 2A Upheld - The CESTAT New Delhi has conclusively held that, for works contracts comprising multiple service components, the adoption of different valuation mechanisms under Rule 2A for each component is permissible and in fact required, depending on whether the value of goods is separately determinable. All demands, interest, and penalties premised on the contrary view have been quashed.

09-04-2026 (2026) TaxCorp(ST) 43214 (CESTAT-NEW DELHI)

CESTAT Delhi Affirms Rejection of Service Tax Refund on Legal Services; Turnover Includes All Receipts for Threshold Exemption - The CESTAT, Delhi, has conclusively upheld the rejection of the appellant’s refund claim for service tax paid on legal consultancy services under the reverse charge mechanism. The Tribunal’s decision rests on the finding that the appellant’s total turnover during the relevant periods exceeded the prescribed limit of Rs. 10 lakhs, thereby disqualifying it from the exemption provided under Notification No. 25/2012-ST. The appeal was accordingly dismissed, with the Tribunal declining to consider any other submissions in light of the dispositive nature of the turnover criterion.

09-04-2026 (2026) TaxCorp(ST) 43213 (CESTAT-NEW DELHI)

CESTAT Declines New Factual Plea of 'Manufacture' in Second Appeal—Sub-Contractor Barred from Raising Unadjudicated Grounds in Service Tax Dispute - In summary, the Tribunal held that the plea that fabrication and erection activities amounted to ‘manufacture’ was a new, fact-dependent ground that could not be raised for the first time in a second appeal. The applications seeking to introduce this ground and supporting documentation were therefore rejected, reinforcing the requirement that all factual grounds must be adjudicated at the initial stage.

09-04-2026 (2026) TaxCorp(ST) 43212 (HC-CALCUTTA)

Calcutta High Court Upholds Statutory Remedy in Cenvat Credit Dispute; No Writ Interference Absent Natural Justice Breach - The Calcutta High Court declined to adjudicate upon the merits of the impugned order in writ proceedings, emphasizing the availability of a suitable alternative appellate remedy. The Court found no violation of the principles of natural justice and left all substantive issues for consideration by the appellate tribunal. The judgment reinforces judicial restraint in exercising writ jurisdiction where statutory remedies exist and are efficacious.

07-04-2026 (2026) TaxCorp(ST) 43211 (CESTAT-NEW DELHI)

CESTAT Delhi Rules Grant-in-Aid for Rice Mill Setup as Non-Taxable: No Service Tax Liability Without Service Provider-Recipient Relationship - The CESTAT, New Delhi, decisively ruled that the grant-in-aid received by the appellant for setting up and modernising a rice milling unit constituted a mere reimbursement of capital expenditure and not a consideration for any taxable service under the Finance Act, 1994. The absence of a contractual or service relationship between the appellant and the government, coupled with the lack of any transfer of intellectual property or knowhow, resulted in the setting aside of the demand for service tax, interest, and penalty. Entities in similar positions should ensure that grants or aid received from the government are properly documented to reflect their true nature as reimbursements, with no underlying service agreement, to pre-empt unwarranted tax demands.

07-04-2026 (2026) TaxCorp(ST) 43210 (CESTAT-NEW DELHI)

CESTAT Delhi Upholds Cash Refund of Cenvat Credit on Service Tax Paid Post-GST for Pre-GST Services under Reverse Charge - The CESTAT, New Delhi conclusively held that service tax paid under the reverse charge mechanism after the advent of GST, but for the pre-GST period, entitles the assessee to a protected Cenvat credit, refundable in cash under Section 142(3) of the CGST Act, 2017. The invocation of Section 142(8)(a) and Rule 9(1)(bb) was found to be legally untenable, and no suppression or unjust enrichment was established. The impugned order was thus set aside and the appeal allowed, directing the grant of the cash refund to the appellant.

07-04-2026 (2026) TaxCorp(ST) 43209 (CESTAT-HYDERABAD)

CESTAT Hyderabad Remands Service Tax Refund Claim: Refund Subject to Section 11B Limitation and Doctrine of Unjust Enrichment - The Tribunal conclusively held that refund claims for excess service tax are subject to the limitation period under section 11B, unless they fall within the narrow exceptions carved out by judicial precedent. Furthermore, refund claims should be supported by a reassessment where relevant, and a factual inquiry must be undertaken to ensure the doctrine of unjust enrichment is not violated. The matter was remanded to the original authority for a comprehensive re-examination of both limitation and unjust enrichment, in accordance with the principles laid down by the Supreme Court.

08-04-2026 (2026) TaxCorp(ST) 43208 (CESTAT-ALLAHABAD)

CESTAT Allahabad Upholds Statutory Bar: Late Appeals Beyond Extended Limitation Period Cannot Be Condoned under Section 85(3A) of Finance Act, 1994 - The CESTAT Allahabad conclusively held that the Commissioner (Appeals) was statutorily barred from entertaining the appeal as the filing occurred beyond the maximum period allowed under Section 85(3A) of the Finance Act, 1994. Accordingly, the order dismissing the appeal as time-barred was upheld, reinforcing that statutory limitation periods are strictly binding and leave no room for further condonation.

08-04-2026 (2026) TaxCorp(ST) 43207 (HC-MADRAS)

Madras High Court Overturns Service Tax Demand on Foreign Exchange Gains: Technical Error Not Grounds for Retention or Penalty - The Madras High Court decisively ruled that amounts paid under a mistaken belief regarding the taxability of certain income, especially where such payment is made in compliance with departmental instructions and without mala fide intent, cannot be lawfully retained by the department. The subsequent adjustment of this amount by the assessee is a valid exercise, and does not warrant the sustenance of tax demand or imposition of penalty. Accordingly, the bank’s appeal was allowed, and the orders of the lower authorities were annulled.

08-04-2026 (2026) TaxCorp(ST) 43206 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Upholds Service Tax Exemption for Export Commission Despite Minor Procedural Lapses - On the basis of the above findings, the CESTAT Chandigarh categorically held that the appellant had substantially complied with the conditions set out in Notification No. 42/2012-Service Tax dated 29.06.2012. Consequently, the benefit of service tax exemption could not be lawfully denied on account of minor procedural errors that did not affect substantive compliance. The appeal was allowed and the denial of exemption on procedural grounds was set aside.

08-04-2026 (2026) TaxCorp(ST) 43205 (CESTAT-HYDERABAD)

CESTAT Hyderabad Rules Services Provided to Naval Dockyard and Navy Vessels Not Liable to Service Tax; Extended Limitation and Penalties Disallowed - This decision authoritatively holds that services provided exclusively to Naval Authorities and within Naval Dockyards, which are not engaged in commercial or industrial activity, are not liable to service tax under the categories of MMRS, WCS, or TTAS. The Tribunal also holds that, in the absence of any element of fraud or intent to evade, extended limitation and penal provisions are not applicable. Service providers to non-commercial government establishments should carefully assess the nature of their recipient’s activities to determine service tax liability and should maintain documentation supporting their bona fide belief in case of future disputes.

08-04-2026 (2026) TaxCorp(ST) 43204 (CESTAT-HYDERABAD)

Service Tax Exemption for SEZ Supplies Upheld by CESTAT Hyderabad: Procedural Lapses Not Fatal if Substantive Conditions Met; Matter Remanded for Factual Verification and Re-computation - The CESTAT Hyderabad set aside the impugned order and remanded the matter for fresh examination. It held that exemption for supplies to SEZ units or developers cannot be denied solely on account of procedural lapses, provided that the appellant can demonstrate, with documentary evidence, the actual provision of services to SEZ entities. For non-SEZ units, the service tax liability must be recalculated after duly considering the cum-tax benefit and proper valuation methodology. The appellant was granted liberty to produce all supporting materials to substantiate its claims before the lower authority.

27-03-2026 (2026) TaxCorp(ST) 43203 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Wage Reimbursements and Goods Supply Excluded from Service Tax; Site Formation Demand and Extended Limitation Rejected - In view of the above, the Tribunal categorically held that service tax demands raised on reimbursed expenses, on value of goods supplied under separate contracts, and on the supply of soil not amounting to site formation service, are unsustainable in law. Similarly, demands based solely on accounting mismatches or unsupported invocation of extended limitation were found to be legally untenable. The impugned order was entirely set aside, including any associated interest and penalties. Assessees should ensure clear contractual and accounting separation of service consideration and reimbursed expenditures, and maintain full disclosure in statutory returns to preclude similar disputes.

27-03-2026 (2026) TaxCorp(ST) 43202 (HC-KARNATAKA)

Karnataka High Court Quashes Service Tax Demand on Maintenance Services Due to Time-Bar and VAT-Service Tax Overlap; Writ Jurisdiction Upheld Despite Alternative Remedy - The Karnataka High Court’s decision makes it actionable for assessees to contest service tax demands that are time-barred and overlap with VAT liabilities, especially where the authorities fail to establish any fraud or suppression. Assessees faced with similar circumstances should meticulously verify the date of service of show cause notices and check for any prior payment of VAT on the same transaction, as these factors could invalidate service tax proceedings. Furthermore, where the basis of the demand is fundamentally without jurisdiction, approaching the High Court under Article 226 is justified, even if a statutory appeal exists.

01-04-2026 (2026) TaxCorp(ST) 43201 (SC)

Supreme Court Upholds High Court Decision After Condoning Delay; Dismisses SLP Citing Consistency with Prior Rajasthan High Court Ruling - The Supreme Court, after condoning the procedural delay, reaffirmed the correctness of the Delhi High Court’s decision, which itself was based on an earlier Rajasthan High Court judgment. Given that the SLP against the Rajasthan High Court's ruling had already been dismissed, the apex court declined to entertain the present SLP, thereby endorsing the High Court’s approach as being legally sound and consistent with established judicial precedent.

02-04-2026 (2026) TaxCorp(ST) 43200 (CESTAT-HYDERABAD)

CESTAT Hyderabad Clarifies Taxable Value of C&F Services: Actual Transportation Reimbursements Excluded Pending Verification - In light of the Tribunal's decision, only transportation charges that are contractually stipulated to be reimbursed on actual basis, and substantiated by supporting documentation, may be excluded from the taxable value of clearing and forwarding services for the period prior to the 2015 amendment to Section 67 of the Finance Act, 1994. All other expenses incurred by the agent in the course of fulfilling its own contractual obligations remain includible in the taxable value. Actionably, service providers must maintain clear documentary evidence of actual reimbursement to claim such exclusions and should cooperate fully with the adjudicating authority during verification.

01-04-2026 (2026) TaxCorp(ST) 43199 (CESTAT-HYDERABAD)

CESTAT Hyderabad Upholds Service Tax on Loading of Cut Iron as Cargo Handling Service, Grants Penalty Waiver for Bona Fide Belief - The Tribunal conclusively held that loading of cut iron onto trucks for onward transportation constitutes a taxable Cargo Handling Service, affirming the service tax demand on such loading charges. However, recognizing the appellant’s bona fide belief and reasonable cause, penalties imposed under Sections 77 and 78 were set aside pursuant to Section 80, resulting in partial relief for the appellant.

01-04-2026 (2026) TaxCorp(ST) 43198 (CESTAT-HYDERABAD)

CESTAT Hyderabad Nullifies Penalties Under Sections 76, 77, and 78 in Retrospective Service Tax Levy on Renting of Immovable Property: Absence of Suppression and Prolonged Litigation Cited as Reasonable Cause - In light of the retrospective introduction of the service tax levy on renting of immovable property and the absence of any evidence of suppression, deliberate default, or intent to evade by the assessee, the CESTAT Hyderabad has held that penalties under Sections 76, 77, and 78 are unsustainable. The order for penalties was accordingly set aside, recognizing that the statutory conditions for such penalties were not met due to reasonable cause and lack of malafide intent.

02-04-2026 (2026) TaxCorp(ST) 43197 (CESTAT-HYDERABAD)

CESTAT Hyderabad Upholds Service Tax on Foreign Technical Know-How; Permits CENVAT Credit Utilisation but Denies Relief from Interest and Penalty - Based on the facts and legal precedents, the Tribunal partly allowed the appeal. The classification of the service under IPR Service and the corresponding service tax demand were affirmed, as the appellant did not contest this point. The Tribunal validated the payment of service tax liability through CENVAT credit and ordered that such payment be adjusted against the demand. However, the appellant was denied statutory relief from interest and penalties under Section 73(3) and Section 80, and the interest and penalties under the Finance Act, 1994, were upheld. Notably, the penalty for alleged wrongful utilisation of CENVAT credit was set aside. Assessees in similar situations must ensure proper procedural compliance, including payment of interest and accurate disclosures in returns, to avail statutory reliefs.

02-04-2026 (2026) TaxCorp(ST) 43196 (CESTAT-CHENNAI)

CESTAT Chennai Upholds Service Tax Demand and Penalty on TV Programme Producer for Composite Agreement with Copyright Assignment and Production Work - The Tribunal’s decision makes clear that where an agreement encompasses both the assignment of copyright and the obligation to undertake production activities for a broadcaster, the production aspect constitutes a separate, identifiable taxable service. The presence of copyright assignment clauses does not override liability for service tax on the production activity. Further, the deliberate non-disclosure of such taxable activities in earlier years, while paying tax in later years without any material change, attracts the extended period of limitation and penalty for wilful suppression.

02-04-2026 (2026) TaxCorp(ST) 43195 (CESTAT-CHENNAI)

CESTAT Chennai Rules Extended Limitation Inapplicable: Service Tax Demand Quashed Due to Lack of Wilful Suppression - Based on the Tribunal’s findings and established legal principles, the demand raised through the show cause notice dated 21.10.2010 for the period May 2005, along with interest and penalty, was set aside as being wholly barred by limitation. The Tribunal categorically held that, in the absence of demonstrable evidence of wilful suppression or intent to evade, the extended period under Section 73(1) could not be invoked. This decision affirms the necessity for revenue authorities to adduce credible evidence before alleging fraud or suppression to justify extended limitation.

02-04-2026 (2026) TaxCorp(ST) 43194 (CESTAT-CHENNAI)

Display of Company Names Without Creative Input Not Taxable as Advertisement Agency Service: CESTAT Chennai Clarifies Scope Under Service Tax - Based on the Tribunal’s decision, it is clear that permitting the use of space for mere display of company names, without any creative, design, or conceptual input, does not constitute rendering of “Advertisement Agency Service” under Section 65(3) of the Finance Act, 1994. The impugned order demanding service tax on such activity was set aside, and the appeal allowed with consequential reliefs to the appellant.

02-04-2026 (2026) TaxCorp(ST) 43193 (CESTAT-NEW DELHI)

Tribunal Denies Service Tax Exemption for Manpower Supply to Government Hospitals: Strict Compliance with Notification No. 30/2012-ST Essential - The CESTAT, New Delhi, categorically held that Government hospitals and charitable organisations, not being business entities registered as body corporates, are not eligible recipients for exemption or abatement under Notification No. 30/2012-ST in respect of manpower supply services. The appellant’s failure to provide adequate documentary proof and the attempt to introduce new evidence and pleas at the appellate stage led to the dismissal of both the appeal and the miscellaneous application. Assessees must ensure strict compliance with notification requirements and must raise all relevant pleas and submit supporting evidence at the earliest stage of proceedings.

02-04-2026 (2026) TaxCorp(ST) 43192 (CESTAT-HYDERABAD)

CESTAT Hyderabad Rules Service Tax Demand on Reimbursable Expenses by Clearing and Forwarding Agents Prior to 14.05.2015 as Invalid Following Supreme Court Precedent - In light of the Supreme Court’s authoritative interpretation in Intercontinental Consultants and the specific facts of the case, the CESTAT Hyderabad has unequivocally held that service tax cannot be levied on amounts representing pure reimbursements received by a clearing and forwarding agent from its principal for the period prior to 14.05.2015. The Tribunal, accordingly, allowed the appeals, setting aside the impugned orders and quashing the demands and penalties.

30-03-2026 (2026) TaxCorp(ST) 43191 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Upholds Refund of Unutilized Reverse Charge Service Tax under Section 142(3) CGST Act: Relief for GST Transition Losses - In view of the legal precedents and the plain reading of Section 142(3) of the CGST Act, the Tribunal has established that taxpayers who have paid service tax under the reverse charge mechanism prior to GST, and who are unable to claim or transition such credits, are entitled to refunds of the tax so paid. The authorities are required to examine such claims on merits and grant refunds in accordance with the transitional provisions.

01-04-2026 (2026) TaxCorp(ST) 43190 (CESTAT-CHENNAI)

CESTAT Chennai Rules: Reimbursed Transportation Charges Excluded from C&F Valuation; No Penalty for Outdoor Catering Credit, Extended Limitation Barred - The CESTAT Chennai ruled that reimbursed transportation charges cannot be added to the value of clearing and forwarding services for the periods prior to the amendment of section 67. Accordingly, the service tax demand and related interest on such charges were set aside. The denial of cenvat credit on outdoor catering services was upheld only for the normal limitation period, with all penalties being quashed due to the interpretative nature of the dispute and absence of wilful suppression.

01-04-2026 (2026) TaxCorp(ST) 43189 (CESTAT-NEW DELHI)

CESTAT Bars Service Tax Demand for Works at Coronation Park: Change in Taxable Category Beyond Show Cause Notice Held Invalid; Exemption for Historical Monument Upheld - The CESTAT has decisively held that a demand for service tax cannot be sustained under a taxable category different from the one proposed in the show cause notice. The Tribunal set aside the demand confirmed under "Works Contract Service" when the SCN had invoked "Construction of Residential Complex Service." Additionally, the construction and ancillary works at Coronation Park, including parking, were found to be covered by the exemption applicable to historical monuments under Notification No. 25/2012-ST, and not to be of a commercial nature. The Revenue’s cross-appeal was accordingly rejected, and the assessee’s appeal was allowed.

01-04-2026 (2026) TaxCorp(ST) 43188 (CESTAT-NEW DELHI)

CESTAT Delhi Invalidates Composite SCN Against Proprietorship and Partnership; Upholds Tax on Commercial Stalls, Exempts Security Deposits and Certain Public Works - The CESTAT’s order provides a clear and actionable precedent: when a business reconstitutes from a proprietorship to a partnership, separate SCNs must be issued for each legal entity, failing which, demands for periods pertaining to the successor entity are unsustainable. Furthermore, the inclusion of TDS and refundable security deposits in the service tax calculation is impermissible. Claims for non-commercial use in works contracts must be substantiated by evidence; otherwise, the commercial nature will be inferred from the intended or actual use of the facility.

25-03-2026 (2026) TaxCorp(ST) 43187 (SC)

Supreme Court Upholds Partial Relief in CENVAT Credit and Service Tax Dispute: Extended Limitation and Cum-Tax Price Principles Affirmed - The Supreme Court’s refusal to entertain the assessee’s SLP leaves the CESTAT’s order intact, reinforcing the necessity for strict adherence to procedural and documentary requirements for availing CENVAT credit and service tax exemptions. The decision underscores the importance of maintaining original and prescribed documents, proper reconciliation between statutory returns and financial accounts, and the need for full and true disclosure to avoid extended limitation and penal consequences. Assessees must ensure robust internal controls and timely rectification of documentary lapses to safeguard their tax positions.

30-03-2026 (2026) TaxCorp(ST) 43186 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Quashes Service Tax Demands on Travel Agents: CRS/GDS Incentives, Basic Fare Valuation, CENVAT Issues, and Extended Limitation Period Decided - Based on the above findings, the CESTAT Chandigarh set aside all service tax and CENVAT credit demands, allowing all the appeals in question. The decision reinforces the principle that legal tax liability must strictly adhere to statutory definitions, procedural law, and established precedent. The Tribunal’s order also underscores that procedural lapses, absent substantive misdeeds, cannot be the basis for denying substantive benefits or for invoking extended limitation periods.

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. ...

News & Views

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Article - GST Implications on Cross-Border Secondment and Expatriate Employment: Legal Developments Post-NOS, Metal One, Alstom, Bharathi Cement, and Huawei

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Article - Director’s Personal Liability under GST: Navigating the Legal Risks and Compliance Imperatives

Article - Decoding GST Audit Triggers: Digital Surveillance, Compliance Pitfalls, and Practical Risk Mitigation in India's GST Framework

Article - Judicial Perspective on Cash Seizure During GST Search Operations

Article - Requirement to Pass an Order Under Section 129(3) of CGST Act, 2017 After Payment Under Section 129(5): Is It Still Mandatory?

Article - GST Implications on Director’s Remuneration and Rental Transactions: An Updated Analysis for 2025

Article - Mandatory Profession Tax Registration for GST Registered Assessees in Maharashtra: Key Provisions and Compliance Guide

Article - Comprehensive Analysis of the Interplay Between Section 122 and Sections 73 & 74 of the CGST Act, 2017

Article - Comprehensive Restructuring of Tobacco and Pan Masala Taxation in India Effective February 2026

Article - The State’s Right to Retain Amounts Collected Without Legal Authority

Article - Addressing Procedural Lapses in GST Returns: Rectification Beyond Limitation Where No Revenue Loss Occurs

Article - Major Policy Shift in GST for Exporters and Importers of Intermediary Services: Key Implications and Checklist

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10-04-2026 (2026) TaxCorp(IDT) 12267 (GST)

AAR : Gujarat AAR Clarifies GST Exemption for NSDC-Affiliated Digital Marketing Training Partners, Addresses Exemption Gap Period and Tax Regularisation

10-04-2026 (2026) TaxCorp(IDT) 12266 (GST)

AAR : Gujarat AAR Affirms ITC Eligibility for Foundation and Structural Supports of Process Equipment Under Section 17(5)(c) CGST Act

10-04-2026 (2026) TaxCorp(IDT) 12265 (GST)

AAR : Gujarat AAR Decides ITC Availability on RCC Foundations and Structural Supports Integral to Plant & Machinery for API Manufacturing

10-04-2026 (2026) TaxCorp(IDT) 12264 (GST)

HC : Karnataka High Court Rules B2B E-Commerce Operators Not Liable for TCS Deduction under Section 52 When Not Collecting Consideration

10-04-2026 (2026) TaxCorp(IDT) 12263 (GST)

GSTATDEL : GSTAT Delhi Affirms No Profiteering in Sobha Limited’s International City Project: Full Transaction in Post-GST Era Excludes Section 171 Liability

10-04-2026 (2026) TaxCorp(IDT) 12262 (GST)

AAR : Gujarat AAAR Affirms Technical Textile Classification for HDPE Geomembranes, Rejects Revenue’s Reliance on Raj Packwell and Similar Rulings

10-04-2026 (2026) TaxCorp(IDT) 12261 (GST)

AAR : Tamil Nadu AAAR Confirms ITC Block on Lease Assignment for Construction of Non-Qualifying Manufacturing Facility

10-04-2026 (2026) TaxCorp(IDT) 12260 (GST)

HC : Bombay High Court Rules Against Consolidated GST Show Cause Notices Across Multiple Years; Mandates Year-wise Notices for Alleged Fraudulent ITC Availment

07-04-2026 (2026) TaxCorp(IDT) 12259 (GST)

HC : Bombay High Court Restricts ITC Blocking under Rule 86A to Available Credit in ECL; Partial Quashing of Revenue’s Order on Procedural Grounds

07-04-2026 (2026) TaxCorp(IDT) 12258 (GST)

HC : Bombay High Court Halts GST Recovery, Orders Re-credit of Over Rs. 1.1 Crores to Refex Industries Due to Premature Ledger Debit in Violation of Statutory Timeline

07-04-2026 (2026) TaxCorp(IDT) 12257 (GST)

HC : Bombay High Court Restores GST Registration Cancelled for Bona Fide Delay in Filing Returns, Asserts Substantive Rights Over Procedural Lapses

07-04-2026 (2026) TaxCorp(IDT) 12256 (GST)

HC : Delhi High Court Upholds Clubbing of Multi-Year GST Demands in CCTV Works Contract Rate Dispute—Dismisses Writ, Directs Assessee to Appellate Remedy

03-04-2026 (2026) TaxCorp(IDT) 12255 (GST)

HC : Andhra Pradesh High Court Restricts Transit State GST Officers from Detaining or Confiscating Goods under IGST Act in Interstate Movement

03-04-2026 (2026) TaxCorp(IDT) 12254 (GST)

HC : Bombay High Court Affirms Statutory One-Year Limitation on ITC Blocking under Rule 86A(3) CGST Rules; Quashes Continued Attachment of NZS Traders Pvt. Ltd.’s Electronic Credit Ledger

03-04-2026 (2026) TaxCorp(IDT) 12253 (GST)

HC : Bombay High Court Sets Aside Negative Blocking of ITC, Orders Restoration of Rs. 1.42 Crores for Breach of Rule 86A CGST Rules

03-04-2026 (2026) TaxCorp(IDT) 12252 (Excise)

SC : Supreme Court Affirms Non-Excisability of Iron Ore Crushing and Screening: Process Not Treated as 'Manufacture' Under Central Excise Law

03-04-2026 (2026) TaxCorp(IDT) 12248 (GST)

HC : Bombay High Court Annuls Refund Rejection for Breach of Rule 92(3) and Violation of Natural Justice in ITC Export Case

07-04-2026 (2026) TaxCorp(IDT) 12245 (Service Tax)

CESTAT : CESTAT Kolkata Exonerates Air India from Service Tax on Promotional Tour Packages; Restricts Airport Service Tax to Statutory Providers Only Prior to July 2010

07-04-2026 (2026) TaxCorp(IDT) 12244 (Service Tax)

CESTAT : CESTAT Chandigarh Affirms CENVAT Credit Eligibility for Telecom Tower Inputs, Capital Goods, and Services: Indus Towers Ltd Appeals Succeed Following Bharti Airtel Supreme Court Ruling

03-04-2026 (2026) TaxCorp(IDT) 12241 (GST)

HC : Madras High Court Sets Aside GST Demand: Clarifies “Unbranded” Wheat Products with Statutory Manufacturer Details Not Liable to Tax as “Branded Goods”

07-04-2026 (2026) TaxCorp(IDT) 12240 (GST)

HC : Karnataka High Court Eases ITC Conditions: Bonafide Purchasers Not Liable for Supplier’s GST Default, Reads Down Section 16(2)(c) and Rule 36(4)

30-03-2026 (2026) TaxCorp(IDT) 12239 (GST)

SC : Supreme Court Permits Withdrawal of Article 32 Writ Against Composite Notice; Allows Fresh High Court Challenge in Light of Divergent HC Judgments

30-03-2026 (2026) TaxCorp(IDT) 12238 (GST)

GSTATDEL : GSTAT Upholds Rs. 19.86 Lakh Profiteering Against Jyothi Theatre for Not Passing GST Rate Reduction to Cinema-Goers; No Penalty Imposed Due to Retrospective Applicability

30-03-2026 (2026) TaxCorp(IDT) 12237 (GST)

GSTATDEL : GSTAT Delhi Orders LIC HFL Care Homes Ltd. to Refund Profiteered GST Benefit of Rs. 2.31 Crores with 18% Interest to 240 Homebuyers in ‘Jeevan Ananda’ Project

30-03-2026 (2026) TaxCorp(IDT) 12236 (GST)

HC : Bombay High Court Rules GST Inapplicable on Timber Auctions Concluded Pre-GST, Upholds Pre-GST Tax Liability Despite Post-GST Payment Window

30-03-2026 (2026) TaxCorp(IDT) 12235 (GST)

HC : Rajasthan High Court Nullifies Appellate Authority’s Ex Parte Order for Procedural Lapses, Directs Fresh Hearing with Proper Notice to Assessee

30-03-2026 (2026) TaxCorp(IDT) 12234 (GST)

HC : Bombay High Court Stays GST Recovery on Leasehold Rights Assignment by Microsoft India, Awaiting Supreme Court Clarification on Land Transfer vs. Supply of Service

30-03-2026 (2026) TaxCorp(IDT) 12233 (GST)

HC : Gujarat High Court Nullifies GST Order for Lack of Mandatory Hearings; Reiterates Section 75(4) Safeguards Taxpayer Rights

30-03-2026 (2026) TaxCorp(IDT) 12232 (GST)

HC : Gujarat High Court Mandates GST Refund on Cotton Seed Oil Cakes, Citing Exemption Under Notification No. 02/2017-CT (Rate)

30-03-2026 (2026) TaxCorp(IDT) 12231 (GST)

HC : Allahabad High Court Quashes GST Adjudication Order for Non-Service of Physical Notice Post Registration Cancellation; Reaffirms Statutory Right to Hearing

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