Raheel Midhat
![Service Tax Penalty Imposed not Permissible as Land Belongs to Govt of Meghalaya, Not Intended for Sale: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128112-service-tax-penalty-imposed-not-permissible-as-land-belongs-to-govt-of-meghalayajpg.webp "Service Tax Penalty Imposed not Permissible as Land Belongs to Govt of Meghalaya, Not Intended for Sale: CESTAT Allows Appeal [Read Order]")
Service Tax Penalty Imposed not Permissible as Land Belongs to Govt of Meghalaya, Not Intended for Sale: CESTAT Allows Appeal [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Kolkata Bench, allowed an appeal wherein the penalty imposed was not permissible as...
![Export Benefit Cannot be Denied Unilaterally by Customs Authorities: CESTAT Allows Appeal, Notes Legal Infirmity [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128103-cestat-allows-appeal-notes-legal-infirmity-taxscan.webp "Export Benefit Cannot be Denied Unilaterally by Customs Authorities: CESTAT Allows Appeal, Notes Legal Infirmity [Read Order]")
![Words Proper Officer Expunged from Impugned Order: CESTAT Disposes Appeal for De Novo Adjudication [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128073-words-proper-officer-expunged-from-impugned-orderjpg.webp "Words Proper Officer Expunged from Impugned Order: CESTAT Disposes Appeal for De Novo Adjudication [Read Order]")
![Transactions where Supplied Material is Subjected to VAT are Work Contract Services: CESTAT Rejects Depts Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/05/2127954-transactions-supplied-material-vat-work-contract-services-cestat-rejects-appeal-.webp "Transactions where Supplied Material is Subjected to VAT are Work Contract Services: CESTAT Rejects Depts Appeal [Read Order]")
CA Certificate Insufficient to Conclude that the Incidence of Tax has been Passed on to the Customer: CESTAT Remands Matter to RSA [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, held that a Chartered Accountant (CA) Certificate is insufficient to conclude that the incidence of tax has not been...
![CA Certificate Insufficient to Conclude that the Incidence of Tax has been Passed on to the Customer: CESTAT Remands Matter to RSA [Read Order]](https://images.taxscan.in/h-upload/2026/03/05/2127921-cestat-remands-matter-to-rsa-taxscan.webp "CA Certificate Insufficient to Conclude that the Incidence of Tax has been Passed on to the Customer: CESTAT Remands Matter to RSA [Read Order]")
S. 11BB of Excise Inapplicable Where Amount Paid Under Protest Without Adjudicated Duty: CESTAT Directs 12% Interest On Refund [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, held that Section 11BB of the Central Excise Act, 1985 is inapplicable where an amount is paid under protest without...
![S. 11BB of Excise Inapplicable Where Amount Paid Under Protest Without Adjudicated Duty: CESTAT Directs 12% Interest On Refund [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127777-cestat-allahabad-cestat-refund-interest-excise-refund-case-duty-paid-under-protest-taxscan.webp "S. 11BB of Excise Inapplicable Where Amount Paid Under Protest Without Adjudicated Duty: CESTAT Directs 12% Interest On Refund [Read Order]")
CESTAT Reiterates Extended Period of Limitation Not Invokable When there is a Bona-fide Belief about Non-taxable/Exempted Nature of the Services [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reiterated that extended period of limitation cannot be invoked when there is a bona-fide belief of the appellant that the nature of ...
![CESTAT Reiterates Extended Period of Limitation Not Invokable When there is a Bona-fide Belief about Non-taxable/Exempted Nature of the Services [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127764-cestat-reiterates-limitation-whenbona-fide-belief-exempted-nature-of-the-services-.webp "CESTAT Reiterates Extended Period of Limitation Not Invokable When there is a Bona-fide Belief about Non-taxable/Exempted Nature of the Services [Read Order]")
CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, set aside the demand of service tax of Rs. 47.96 lakh on road and canal works. In the present case, it was held that...
![CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127763-cestat-service-tax-demand-on-road-canal-works-holds-exemption-denied-based-solely-.webp "CESTAT Sets Aside ₹47.96 Lakh Service Tax Demand on Road & Canal Works, Holds Exemption Cannot Be Denied Based Solely on Form 26AS [Read Order]")
Minimum Percentage of NPK for Classification Under 'Other Fertilizer' Questioned: CESTAT Remands Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, remanded an appeal wherein the minimum percentage of Nitrogen (N), Phosphorous (P) and Potassium (K) for classification as...
![Minimum Percentage of NPK for Classification Under Other Fertilizer Questioned: CESTAT Remands Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/03/2127701-minimum-percentage-of-npk-for-classification-other-fertilizer-cestat-.webp "Minimum Percentage of NPK for Classification Under Other Fertilizer Questioned: CESTAT Remands Appeal [Read Order]")
![Allahabad HC Flags Risk of Malpractices in Temporary ID System for GST Appeals [Read Order]](https://images.taxscan.in/h-upload/2026/03/03/2127700-allahabad-hc-flags-risk-of-malpractices-in-temporary-id-system-for-gst-appealsjpg.webp "Allahabad HC Flags Risk of Malpractices in Temporary ID System for GST Appeals [Read Order]")
Consideration of SOA is not Alien to Proceeding under IBC: Supreme Court Remarks on Transfer Application [Read Order]
The Supreme Court of India remarked that consideration of a Scheme of Arrangement (SOA) is not alien to a proceeding under the Insolvency and Bankruptcy Code (IBC), 2016 with respect to an earlier ...
![Consideration of SOA is not Alien to Proceeding under IBC: Supreme Court Remarks on Transfer Application [Read Order]](https://images.taxscan.in/h-upload/2026/03/03/2127692-consideration-of-soa-is-not-alien-to-proceeding-under-ibcjpg.webp "Consideration of SOA is not Alien to Proceeding under IBC: Supreme Court Remarks on Transfer Application [Read Order]")