CAclubindia.com : judiciary https://www.caclubindia.com/judiciary/ https://www.caclubindia.com/ CESTAT: Service Tax Demand Based Solely on ITR Data Unsustainable; 40% Valuation Applicable to Original Works Contract https://www.caclubindia.com/judiciary/cestat-service-tax-demand-based-solely-on-itr-data-unsustainable-40-valuation-applicable-to-original-works-contract-6120.asp Tue, 22 Sep 2026 11:45:42 GMT CCI Team CESTAT: Renting Vehicles on Per-Trip Basis Not Taxable as Supply of Tangible Goods https://www.caclubindia.com/judiciary/cestat-renting-vehicles-on-per-trip-basis-not-taxable-as-supply-of-tangible-goods-6119.asp Tue, 22 Sep 2026 11:45:41 GMT CCI Team CESTAT Quashes Service Tax Demand Based Merely on Form 26AS; Renting of Residential Hostel Held Non-Taxable https://www.caclubindia.com/judiciary/cestat-quashes-service-tax-demand-based-merely-on-form-26as-renting-of-residential-hostel-held-non-taxable-6118.asp Tue, 22 Sep 2026 11:45:40 GMT CCI Team CESTAT Denies Refund of Ocean Freight Service Tax Claim Filed Beyond Limitation https://www.caclubindia.com/judiciary/cestat-denies-refund-of-ocean-freight-service-tax-claim-filed-beyond-limitation-6117.asp Tue, 22 Sep 2026 11:45:40 GMT CCI Team 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