Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...
Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
CESTAT Chennai held that Rule 8 of the Central Excise Valuation Rules applies only when goods are consumed by the assessee or on its behalf. Since the plastic caps were used by the principal manufacturer and not captively consumed by the job worker, the duty demand was set aside.
CESTAT Allahabad held that service tax demand raised merely on differences between ST-3 returns and Income Tax Returns without proper examination of records was unsustainable in law.
CESTAT Ahmedabad held that Additional Excise Duty introduced from 11.07.2014 could not be imposed on goods manufactured before the levy came into force, even if cleared later.
CESTAT Mumbai ruled that mandarin juice concentrate falls under “juice of any other single citrus fruit” and not orange juice because the Customs Tariff separately classifies oranges and mandarins. The Tribunal upheld duty demand for the normal period but quashed penalties and extended limitation.
The CESTAT Delhi held that transfer of land development rights amounts to transfer of immovable property and not a taxable service. The Tribunal set aside the service tax demand, holding that such transactions fall outside Section 65B(44) of the Finance Act.
CESTAT Ahmedabad held that once a partnership firm is penalized under customs law, a separate penalty on its partner for the same contravention cannot be imposed in absence of specific statutory provision.
CESTAT Bangalore held that extended limitation under section 28(4) of the Customs Act could not be invoked as there was no suppression or intent to evade duty in defence-related software imports.
CESTAT Hyderabad held that seizure of foreign-marked gold without separately recorded reasons under Section 110 of the Customs Act was legally defective. The Tribunal ruled that subsequent confiscation and penalties could not survive.
The Tribunal held that conversion of digital photographs into printed photo products created a commercially distinct commodity, qualifying as manufacture rather than taxable photography service.
Bluetooth Wireless Earphones because of its Bluetooth/Wireless connectivity did not transform an earphone into a “data transmission machine” for classification purpose.
