Indirect Tax Weekly Flashback: 23 To 29 November 2025

Indirect Tax Weekly Flashback for the period from 23 to 29 November 2025. Delhi High Court Student Recruitment Services for Foreign Universities Are Export of Services; No Service Tax Payable: Delhi High Court Case Title: The Commissioner Of Central Tax Versus M/S T C Global India Pvt Ltd Case No.: SERTA 20/2025 & CM APPL. 65505/2025 The Delhi High Court has held that the student recruitment and related support services do not qualify as intermediary services and instead constitute export of services, thereby not attracting service tax. Delhi HC Allows Passenger to Appeal Against Customs Order Confiscating 100 Gram Gold Chain Despite Expiry Of Limitation To File Statutory Appeal Case Title: Tarun Arora Versus Customs Commissioner Case No.: W.P.(C) 16724/2025 The Delhi High Court has granted relief to a passenger whose 100-gram gold chain was absolutely confiscated by the Customs Department last year, permitting him to challenge the order despite the expiry of the statutory appeal period. Delhi High Court Orders Release of Detained 117-Gram Gold Bar After Customs Fails to Issue SCN in Time Case Title: M/S Arjun Engineering Co. Versus Additional Commissioner Of Goods And Service Tax, North Delhi Case No.: W.P.(C) 17680/2025 & CM APPL. 73047/2025 The Delhi High Court has directed the release of a 117-gram gold bar detained at the Indira Gandhi International Airport after authorities failed to issue a Show Cause Notice (SCN) within the legally mandated period. Delhi HC Directs Customs Dept. to Decide Pending Revision Plea in Gold Detention Case by February 2026 Case Title: M/S Arjun Engineering Co. Versus Additional Commissioner Of Goods And Service Tax, North Delhi Case No.: W.P.(C) 17680/2025 & CM APPL. 73047/2025 The Delhi High Court has directed the Customs Department to conclude, within three months, a long-pending revision petition concerning the seizure of gold jewellery from a Thailand national, Sita Devi, at the Indira Gandhi International Airport (IGIA). S. 108 Statements Not Admissible but Raise Factual Issues; Delhi HC Directs Appearance Before Customs For Fresh Decision On Seized Gold Case Title: Gulfam Versus Customs Commissioner Case No.: W.P.(C) 15791/2025 The Delhi High Court while directing the appearance of the petitioner before customs department for fresh decision on seized gold held that the statements under Section 108 of the Customs Act are not admissible but raise factual issues. Oral Waiver of SCN Invalid: Delhi High Court Orders Release of Detained Gold Chain Case Title: Pavneet Oberoi Versus Customs Commissioner Case No.: W.P.(C) 16345/2025 The Delhi High Court has directed the Customs Department to release a 54-gram gold chain detained at IGI Airport, holding that an oral waiver of a Show Cause Notice (SCN) cannot justify continued seizure. Delhi High Court Slams Customs for Harassing Importers, Orders Release of Massagers; Imposes Rs. 25,000 Cost on Officer Case Title: Techsync Versus Customs Superintendent Case No.: W.P.(C) 3542/2025 The Delhi High Court has dismissed two review petitions filed by the Customs Department and directed the provisional release of imported “wellness massagers”. The Court bench of Justice Prathiba M. Singh and Justice Shail Jain has observed that Customs had “clearly harassed” the importers despite similar consignments of other companies having been routinely cleared in the past. Karnataka High Court Karnataka High Court Directs DGFT to Decide MEIS Claim of Mangaluru Exporter Within Six Weeks Case Title: M/S Konkan Specialty Polyproducts Versus UOI Case No.: Writ Petition No. 8749 Of 2023 (T-Tar) In significant relief to a Mangaluru-based exporter, the Karnataka High Court has directed the Directorate General of Foreign Trade (DGFT) and Union Finance Ministry authorities to consider the company’s pending claim under the Merchandise Exports from India Scheme (MEIS) and pass necessary orders within six weeks. CESTAT Cash refund Of Edu Cess, SHE Cess KKC Not Permitted: CESTAT Case Title: M/S. Kei Industries Ltd. Versus Commissioner Of Central Goods & Service Tax & Central Excise-Alwar Case No.: Excise Appeal No. 50090 of 2024 The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that cash refund of education cess, Secondary and Higher Education Cess (SHE), Krishi Kalyan Cess (KK) is not permitted. Refund of Pre-GST CVD/SAD Cannot Be Denied Merely Due to Post-GST Payment: CESTAT Case Title: Aculife Healthcare Pvt Ltd. Versus C.C.E. – Ahmedabad-II Case No.: Excise Appeal No. 10461 of 2020 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has quashed the order of Commissioner (Appeals) and directed refund of ₹73,025 towards Countervailing Duty (CVD) and Special Additional Duty (SAD). The duties, though paid after the introduction of GST, pertained to the pre-GST period and were therefore eligible for refund under Section 11B of the Central Excise Act, 1944, read with Section 142(3) of the CGST Act, 2017. Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax Demand Case Title: M/s Uttarakhand Tent and Light House Versus Commissioner of Central Excise & CGST, Noida Case No.: Service Tax Appeal No.70687 of 2025 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad has quashed a service tax demand raised solely on the basis of a mismatch between ST-3 returns and Form 26AS data. Free-Supply Materials Can’t Be Included in Taxable Value Of Construction Services: CESTAT Case Title: M/s. Technocon Builders Versus Commissioner of Service Tax Case No.: Service Tax Appeal No. 612 of 2012 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that free-supply materials provided by the customer cannot be included in the taxable value of construction services. CESTAT Flags Upholds Declared FOB Value But Restores Penalty For Mis-Declaration of Fabric and Corrects Drawback/ROSCTL Benefits Case Title: Commissioner Of Customs Versus M/s Om Udyog Case No.: Customs Appeal No. 51341 Of 2025 The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has partially allowed the customs department’s appeal in the matter concerning Ludhiana-based exporter and flagged the mis-declaration of fabric; upholds declared Free on Board (FOB) value but restores penalty and corrects drawback/rosctl benefits. Air Travel Agency Entitled To Collect Service Tax From Its Sub-Agents: CESTAT Quashes Rs. 7.4 Crore Demand Case Title: Benzy Tours and Travels Versus Additional Director General (Adjudication) Case No.: Service Tax Appeal No. 50819 of 2021 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a service tax demand of Rs. 7,40,44,131 against a travel agent, holding that the travel agency was entitled to collect service tax from its sub-agents and had not violated Section 73A of the Finance Act, 1994. No Violation Of Exemption Condition: CESTAT Quashes DRI’s Customs Duty Demand on Imported Aircraft Case Title: M/s. Decore Exxoils Pvt. Ltd. Versus Customs Commissioner Case No.: CUSTOMS APPEAL NO. 50247 OF 2018 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a ₹8.84 crore customs duty demand, along with interest, penalty, and confiscation orders by which the Directorate of Revenue Intelligence (DRI) had alleged misuse of duty exemptions granted for the import of a Learjet 60XR aircraft, claiming the operator violated mandatory conditions for non-scheduled air transport services. Extended Limitation Can’t Be Invoked Without Proof of Tax Evasion Intent: CESTAT Case Title: M/s. Omaxe for EST Spa & Hills Developers Limited Versus Commissioner, CGST Case No.: Service Tax Appeal No. 50383 Of 2018 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has ruled that the extended period of limitation under Section 73(1) of the Finance Act cannot be invoked unless the department establishes a clear and deliberate intent to evade tax. Construction of Tourism Huts Is A Commercial Activity, Service Tax Payable: CESTAT Case Title: M/s. NU Wood Industries Versus Commissioner of CGST Case No.: Service Tax Appeal No. 51013 Of 2020 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has upheld the service tax demand on the construction of tourism huts and similar structures for renting to tourists as it is a commercial activity and does not fall within the purview of service tax exemptions meant for non-commercial government works. Lower Court Meerut Court Sends Person Accused Of Smuggling High-Value Foreign Goods Without Proper Import Documentation to Judicial Custody Case Title: UOI Versus Salman Case No.: 71/2025 A Special Chief Judicial Magistrate (Customs), Meerut, on Tuesday ordered the judicial custody of an individual, Salman accused of smuggling high-value foreign goods without proper import documentation, after rejecting a plea for release from customs detention. The case has been registered under Sections 135(1)(a), 135(1)(b), 135(1)(i)(A), and 135(1)(i)(C) of the Customs Act, 1962. Depot Price Lists Can’t Be Basis for Valuation: CESTAT Quashes Rs. 18-Crore Excise Demand Case Title: M/s. National Steel and Agro Industries Ltd. Versus Commissioner, CGST & Central Excise, Ujjain Case No.: Excise Appeal No. 50600 Of 2019 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has quashed a major excise duty demand raised on the company along with penalties on two former senior executives. Confiscation Order Unsustainable Once Duty Dispute Settled Under SVLDRS: CESTAT Case Title: M/s. Flora Steels Pvt. Ltd. Versus Commissioner of CGST & Central Excise Case No.: EXCISE APPEAL NO. 52374 OF 2024 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has ruled that the confiscation of goods and the imposition of redemption fine cannot survive once the underlying duty dispute for the same period has been conclusively settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme), 2019 (SVLDRS).

Indirect Tax Weekly Flashback: 23 To 29 November 2025

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