Judgements by Aarika

CESTAT Quashes Service Tax Demand Based Merely on Form 26AS; Renting of Residential Hostel Held Non-Taxable

Aarika 22 September 2026 at 11:45

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, allowed the appeal filed by Ms. Anju Makhija and set aside the service tax demand of ₹19.72 lakh along with applicable interest and penalties. The demand for the period 2013-14

Posted in Service Tax | 1 comments | 180 Views

CESTAT: Service Tax Not Leviable on Unclaimed Amounts Written Off Without Evidence of Taxable Service

Aarika 01 September 2026 at 15:16

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

Posted in Service Tax | 1 comments | 134 Views

CESTAT Denies Service Tax Exemption on Rent to Educational Institution for Lack of Evidence

Aarika 24 August 2026 at 17:27

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

Posted in Service Tax | 1 comments | 130 Views

ITAT Jodhpur: Penny Stock LTCG Cannot Be Treated as Bogus Merely on General Investigation Report

Aarika 11 August 2026 at 17:33

The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, in Ram Niwas Chouhan v. Income Tax Officer, ITA No. 182/Jodh/2024 for AY 2015-16, pronounced on 7 August 2026, deleted an addition of ₹28,52,412 made under Section 68 of the Income Tax Act, 196

Posted in Income Tax | 1 comments | 159 Views

Karnataka High Court Quashes Externment Order Passed Without Adequate Opportunity of Hearing

Aarika 06 August 2026 at 17:51

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.

Posted in Service Tax | 1 comments | 143 Views