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 : The Bangalore CESTAT set aside the penalty imposed under the CBLR after finding no admissible evidence that the Customs Broker had...
Service Tax : Karthik Papers Limited Vs Commercial Tax Officer (CESTAT Delhi) The appeal was filed by Shree Karthik Papers Limited against the p...
Custom Duty : P P Jewellers & Diamonds Pvt. Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi) The Customs, Excise and Service Tax ...
Excise Duty : CESTAT Ahmedabad ruled that Cenvat Credit cannot be retained when based on invoices issued by fake or non-existent suppliers. The ...
Custom Duty : The Tribunal held that penalties for abetment could not survive when the actual importer was neither identified nor proceeded agai...
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 ...
Extended period of limitation could not be invoked in the absence of fraud, suppression or wilful misstatement with intent to evade tax and accordingly, set aside the entire demand as time barred.
The Tribunal held that the extended limitation period cannot be invoked without proving intent to evade tax. Since no fraud, suppression, or wilful misstatement was established, the demand was time-barred. The key takeaway is that limitation cannot be stretched merely due to audit findings.
CESTAT Kolkata held that the charge of clandestine removal of goods cannot be proved on the basis of private records recovered during the course of investigation in the absence of any corroborative evidence in support. Accordingly, order set aside and appeal is allowed.
CESTAT Allahabad held that electrical repair services provided to governmental entities is exempt from payment of service tax vide notification no. 25/2012-ST dated 20.06.2012. Accordingly, the order is set aside and appeal is allowed.
The Tribunal ruled that the Department failed to prove that goods classified as trading were actually manufactured by the assessee. In absence of proper investigation, excise demand and penalties were held unsustainable.
The Tribunal ruled that coal extraction and processing constitute manufacture, not mining services, making service tax demand unsustainable and reinforcing mutual exclusivity of tax levies.
The Tribunal held that including income from scrap sale, already subject to excise duty, in service tax valuation would lead to double taxation. It ruled that such addition is not permissible and set aside the demand.
The Tribunal ruled that when customs authorities had examined and accepted the classification earlier, suppression of facts cannot be alleged. The extended period of limitation was therefore held to be invalid.
The Tribunal remanded the matter to clarify whether import of fabrics was permitted under the Letter of Permission. The ruling highlights the impact of unclear authorizations on exemption claims.
The Tribunal held that works contract and manpower services were integrally linked to electricity transmission. It ruled such services are covered under the negative list exemption.
