Here’s a service tax weekly flashback from 11 To 17 January 2026.
Supreme Court
Booking Foreign Speakers Not ‘Event Management’: Supreme Court Quashes Service Tax Demand on Leadership Summit Fees
The Supreme Court has held that fees paid for booking eminent foreign speakers for an event cannot be taxed as “event management service” under the Finance Act, 1994.
Orissa High Court
Service Tax Adjudication Can’t Continue Against Deceased Assessee: Orissa HC Quashes Demand Raised in Dead Person’s Name
The Orissa High Court has quashed a service tax demand raised against a deceased individual, holding that adjudication proceedings under the Finance Act, 1994 cannot continue against a dead person in the absence of a specific statutory provision permitting such continuation.
CESTAT
Runway Resurfacing at Air Force Station Qualifies for Retrospective Service Tax Exemption: CESTAT
The New Delhi Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the rejection of a refund claim relating to service tax paid on resurfacing of a runway at an Air Force Station, holding that such activities qualify as exempt civil construction/original works under Sections 102 and 103 of the Finance Act, 1994.
Blasting Services for Digging Agricultural Wells Fall Under Service Tax Negative List: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that blasting services used for digging wells and borewells for agricultural purposes are intrinsically linked to agricultural operations and may fall within the Negative List of services under the Finance Act, 1994.
CENVAT Credit Availed on Bogus Invoices Recoverable U/S 73A: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the Department’s appeal and restored the service tax demand of Rs. 20.07 crore, holding that CENVAT credit availed on invoices issued by non-existent entities was fraudulent and recoverable under Section 73A of the Finance Act, 1994, even for the period earlier held to be time-barred.
Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of over Rs. 2.68 crore, holding that drilling and blasting activities undertaken for road construction are classifiable as works contract services and are exempt from service tax when rendered in relation to construction of roads.
Mall Construction Contract Taxable as Works Contract Only from June 2007: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has ruled that the construction of a shopping mall under a composite contract cannot be taxed as “Commercial or Industrial Construction Service” prior to June 1, 2007, and is liable to service tax only under the category of “Works Contract Service” with effect from that date. The Tribunal also held that the value of steel supplied free of cost by the service recipient cannot be included in the taxable value for the relevant period.
Pro-Rata, Development, Erection Charges Linked to Power Transmission Not Liable to Service Tax: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that pro-rata charges, development charges and erection charges collected in connection with transmission of electricity are not liable to service tax, reiterating that all activities intrinsically linked to electricity transmission constitute a single exempt service under the Finance Act, 1994.
Assessee Can’t Contradict ST-3 Returns and Audited Balance Sheet: CESTAT Upholds Service Tax Demand
The Allahabad Bench Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed the service tax appeal upholding a demand of ₹20.71 lakh along with interest and equal penalty for suppression of taxable value and non-disclosure of receipts in ST-3 returns for the period FY 2015-16 to April–June 2017.
Extended Period Of Limitation Can’t Be Invoked By Merely Citing ITR–Form 26AS Mismatch: CESTAT
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of Rs. 7.03 lakh, along with interest and penalties, holding that the extended period of limitation could not be invoked in the absence of evidence of taxable services or suppression of facts.
Extended Limitation Can’t Be Invoked After Departmental Audit: CESTAT
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a remand order passed by the Commissioner (Appeals), holding that the extended period of limitation under Section 73 of the Finance Act, 1994 cannot be invoked once the assessee has been audited and the department was already in possession of all material facts.
Read More: GST Weekly Flashback: 11 To 17 January 2026
