Service Tax Weekly Flashback: 9 To 15 November 2025

Service Tax Weekly Flashback for the period from 09 to 15 November 2025. Supreme Court No Service Tax Liability On Free Or Discounted Telecom Services Provided To Employees: Supreme Court Case Title: Commissioner Of Central Excise & Service Tax Versus M/S Bharti Airtel Ltd. Case No.: Diary No. 49079/2025 The Supreme Court has dismissed a nearly Rs. 244 crore service tax appeal filed by the Commissioner of Central Goods and Services Tax (CGST), Gurugram, against telecom major Bharti Airtel Ltd., affirming that the company is not liable to pay service tax on free or concessional telecom services provided to its employees under the Airtel Employees Services Scheme (AESS). Land Sale Agreements Not Taxable as ‘Real Estate Agent’ Services: Supreme Court Case Title: Commissioner of Service Tax, New Delhi vs. M/s Elegant Developers Case No.: CIVIL APPEAL NO(S). 11744 – 11745 OF 2025 The Supreme Court has held that land sale transactions executed through Memorandums of Understanding (MoUs) cannot be classified as taxable “real estate agent” services under the Finance Act, 1994, if they amount to outright transfer of property and not the rendering of any service. CESTAT No Suppression of Facts By NIPFP in Service Tax Case; CESTAT Removes Penalty Case Title: M/s National Institute of Public Finance and Policy Versus Commissioner of Central Excise & CGST Case No.: Service Tax Appeal No. 50965 of 2025 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has set aside penalties imposed on a public policy research institute, M/s National Institute of Public Finance and Policy in a service tax dispute, ruling that the department failed to establish any deliberate suppression of facts or intention to evade tax. Plea Of ‘Confusion’ Regarding Taxability Can’t Justify Non-Payment Of Tax, Service Tax On Work Contract Upheld: CESTAT Case Title: M/s Shri Mohmd. Shafik Contractor Versus Commissioner of CGST-Jodhpur Case No.: Service Tax Appeal No. 55233 of 2023 The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the service tax demand on work contract against the Contractor held that the plea of ‘confusion’ regarding taxability can’t justify non-payment of tax. Service Tax Not Payable On Offshore Seismic Surveys Conducted Beyond Indian Waters: CESTAT Case Title: M/s Western Geco International Ltd. Versus The Commissioner Case No.: Service Tax Appeal No. 58089 Of 2013 The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on seismic survey services performed beyond 12 nautical miles from the Indian coastline. Shipping Ministry To Pay Service Tax On The 1% Chartering Service Charges Collected From PSU: CESTAT Case Title: PR. COMMISSIONER OF CGST & SERVICE TAX-DELHI SOUTH Versus CHATERING WING (TRANCHART) Case No.: SERVICE TAX APPEAL NO. 51265 OF 2018 The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Chartering Wing (Transchart) of the Ministry of Shipping, Government of India, is liable to pay service tax on the 1% chartering service charges it collected from Public Sector Undertakings (PSUs) and Government departments. CESTAT Quashes Rs. 3.15-Crore Service Tax Demand Against Construction Firm; Exemption for Mandi Parishad Projects Upheld Case Title: M/s Ganpati Mega Builders India Pvt. Ltd. Versus Commissioner, CGST & Central Excise, Agra Case No.: Service Tax Appeal No.70571 of 2020 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has allowed the appeal filed by the construction firm, setting aside a service tax demand of Rs. 3.15 crore, penalty of Rs. 31.54 lakh, and late fee imposed by the Commissioner, CGST & Central Excise, Agra. Mall’s Engagement of Parking Operator Is Not Leasing; Service Tax Exemption Under Notification 25/2012 Still Applies: CESTAT Case Title: M/s. Chennai Citi Centre Holdings (P) Ltd. Versus Commissioner of GST & Central Excise Case No.: Service Tax Appeal No. 40364 of 2017 The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that a Shopping Mall engaging a specialised entity to operate and maintain the parking area, would not amount to leasing of parking space by the mall to such entity, so as to become disentitled to claim exemption from payment of Service Tax as per S.No. 24 of Notification 25/2012. Parking facility to general public is offered only by the mall and the agency is only operating and maintaining it.

Service Tax Weekly Flashback: 9 To 15 November 2025

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GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

Notification For Rectifying ITC Orders U/S 16(4) Ignored by Appellate Authority: Calcutta HC Remands Back

Telangana Govt. Issues SOP On Prevention, Rectification Of Multiplicity Of Orders For Same Cause Of Action Under TGST Act, 2017

GSTN Issues Advisory on Mandatory Furnishing of Bank Account Details Under Rule 10A

GST Dept. To Consider Amended Business Address Before Passing GST Registration Cancellation Order: Delhi HC

SGST Tax Officer Can’t Be Suspended Merely For Submitting Late Report In Fake ITC Case: Allahabad HC

GST Officer Gave No Reasons Beyond Claim That Taxpayer ‘Did Not Reply’: Delhi HC Quashes Demand

SC Seeks Detailed Affidavit From Trader After GST Dept. Fails to Release Seized Areca Nuts Despite Prior Orders

Can I gift mutual funds to my wife? Know Taxability

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products