Service Tax Judgements

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that a sub-contractor remains individually liable to discharge service tax obligations for taxable services rendered, irrespective of whether the main contractor has

M/s National Engineering Industries Ltd. vs. Commissioner of CGST & Central Excise, Jaipur CESTAT New Delhi

The CESTAT, New Delhi Principal Bench, in M/s. Twenty Four Guarding Private Limited v. Commissioner, CGST, Delhi (East), Final Order No. 51353/2026 dated 20.08.2026, examined a substantial Service Tax/CENVAT dispute involving eight Show Cause Notices

The CESTAT New Delhi, Principal Bench, in M/s. Vinayak Tour & Travels v. Commissioner of CGST & Central Excise, Indore, Final Order No. 51354/2026 dated 20.08.2026, has allowed the assessee’s appeal concerning refund of excess service tax paid inadve

The CESTAT, New Delhi, in M/s Om Prakash Bajaj v. Principal Commissioner of CGST & Central Excise, Jaipur [Service Tax Appeal No. 50266 of 2021; Final Order No. 51355/2026, dated 21.08.2026], partly allowed the appeal concerning exemption under Claus

The Supreme Court, in Audi Automobiles & Ors. v. Commissioner of Central Excise and Service Tax, Indore, examined whether the Department could invoke the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 i

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, in M/s HCL Infosystems Ltd. v. Principal Commissioner, CGST, Noida, Final Order No. 70263/2026 dated 10 August 2026, has set aside a service tax demand of ₹22.84 crore raised a

The Karnataka High Court has reiterated that an externment order, which curtails an individual's liberty and freedom of movement, cannot be sustained if passed in violation of the principles of natural justice.

The Supreme Court has held that indivisible turnkey contracts for the supply, installation, and commissioning of ATMs could not be subjected to service tax under the category of "Commissioning or Installation" prior to 1 June 2007, as the Finance Act

The Hon'ble Bombay High Court in the case of Manisha Rajiv Shroff v. Union of India & Ors. [Writ Petition (L)No. 1684 of 2026, order dated February 05, 2026] held that service tax was not leviable on legal services rendered by an individual advocate