Service Tax Weekly Flashback for the period from 22 to 28 June 2025.
Patna High Court
The Patna High Court has dismissed a writ petition filed by Bihar Rajya Pul Nirman Nigam Limited (BRPNNL), a state-owned infrastructure company, challenging a demand of Rs. 38.79 crore in service tax along with interest and penalty for the financial years 2015-16 to 2017-18.
Chhattisgarh High Court
The Chhattisgarh High Court has quashed the service tax demand on mandap keeper as the key documents were not relied upon and required fresh adjudication.
CESTAT
Relief To Air India | Data Ownership Key to OIDAR Taxability: CESTAT
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that services received by Air India Ltd. from foreign-based Computer Reservation System (CRS) companies are not taxable under the category of Online Information and Database Access or Retrieval (OIDAR) services.
Service Tax Demand on Stock Broker’s Delayed Payment Charges Quashed: CESTAT
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled in favour of SMC Global Securities Ltd., setting aside a demand of over Rs. 5.7 crore in service tax on “Delayed Payment Charges” (DPC) levied on clients who defaulted in timely payments for securities transactions.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed appeals filed by the Department against a construction company’s Rs. 5.92 crore service tax refund as the claim was filed beyond the six-month limitation period prescribed under Section 102 of the Finance Act, 2016.
Subcontractors Must Pay Service Tax Independently — Main Contractor’s Payment Not a Shield: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld the service tax demands raised against subcontractors for failing to discharge service tax liabilities for construction services provided between FY 2012–13 and 2016–17.
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