CAclubindia.com : judiciary https://www.caclubindia.com/judiciary/ https://www.caclubindia.com/ CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service https://www.caclubindia.com/judiciary/cestat-late-payment-charges-in-the-nature-of-interest-not-taxable-as-declared-service-6116.asp Fri, 11 Sep 2026 11:26:32 GMT CCI Team CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value https://www.caclubindia.com/judiciary/cestat-rajasthan-sales-tax-subsidy-under-rips-2010-not-includible-in-excise-assessable-value-6115.asp Fri, 11 Sep 2026 11:26:32 GMT CCI Team CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression https://www.caclubindia.com/judiciary/cestat-educational-services-exempt-under-section-66d-extended-period-cannot-be-invoked-without-wilful-suppression-6114.asp Fri, 11 Sep 2026 11:26:31 GMT CCI Team CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016 https://www.caclubindia.com/judiciary/cestat-no-service-tax-on-royalty-under-rcm-if-mining-lease-was-executed-before-1-april-2016-6113.asp Fri, 11 Sep 2026 11:26:30 GMT CCI Team No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025 https://www.caclubindia.com/judiciary/no-pre-deposit-required-for-filing-appeal-before-the-gstat-against-penalty-only-orders-where-proceedings-commenced-prior-to-october-01-2025-6112.asp Mon, 7 Sep 2026 09:58:47 GMT CCI Team Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal https://www.caclubindia.com/judiciary/refund-cannot-be-withheld-under-section-54-11-of-the-cgst-act-merely-because-the-revenue-contemplates-filing-an-appeal-6111.asp Fri, 4 Sep 2026 10:20:47 GMT CCI Team Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record https://www.caclubindia.com/judiciary/scope-of-rectification-under-section-161-of-the-cgst-act-is-confined-to-errors-apparent-on-the-face-of-record-6110.asp Fri, 4 Sep 2026 10:20:46 GMT CCI Team Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act https://www.caclubindia.com/judiciary/appellate-authority-has-no-power-to-condone-delay-in-filing-appeal-beyond-the-outer-limit-prescribed-under-section-107-4-of-the-cgst-act-6109.asp Thu, 3 Sep 2026 10:02:05 GMT CCI Team CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge https://www.caclubindia.com/judiciary/cestat-new-delhi-sub-contractor-separately-liable-for-service-tax-regardless-of-main-contractor-s-discharge-6108.asp Tue, 1 Sep 2026 15:16:32 GMT CCI Team CESTAT: Service Tax Not Leviable on Unclaimed Amounts Written Off Without Evidence of Taxable Service https://www.caclubindia.com/judiciary/cestat-service-tax-not-leviable-on-unclaimed-amounts-written-off-without-evidence-of-taxable-service-6107.asp Tue, 1 Sep 2026 15:16:31 GMT CCI Team