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 ...
The case examined whether services involving supply of materials could be taxed under construction-related categories. The Tribunal ruled that these are works contract services requiring proper classification. The failure to do so rendered the demand unsustainable.
The issue was whether delay beyond three months barred conversion of shipping bills. The Tribunal held that circular-imposed time limits are not binding and allowed amendment to grant substantive benefits.
The issue was whether missing country-of-origin markings could deny duty exemption. The Tribunal held that valid documents and identifiable goods suffice, allowing exemption.
The case addressed whether penalty can be imposed without proof of foreign origin. The Tribunal ruled that mere suspicion or trader opinion is insufficient. It set aside penalty due to lack of evidence.
CESTAT held that demand based on disclosed records cannot invoke extended limitation. It set aside entire tax demand due to lack of intent to evade.
The Tribunal held that service recipients are not liable for Service Tax where the liability rests with the service provider. It set aside demands on security and car hiring services while confirming tax only on conceded services. The ruling clarifies correct allocation of tax liability.
The Tribunal examined whether leasing property to a company makes it taxable. It held that actual use determines taxability, not the identity of the lessee. Since the property was used for residential purposes, service tax demand was quashed.
The case addressed whether authorities can change the taxable category during adjudication. The Tribunal ruled that the show cause notice is the foundation and cannot be altered. The demand was set aside as it exceeded the scope of the notice.
The Tribunal held that although inclusion of freight and insurance was legally justified, the department failed to establish suppression or intent to evade duty. Consequently, the extended limitation period was held inapplicable and the demand was quashed.
CESTAT held that secondment of employees is taxable as manpower supply service. However, it set aside extended period demands due to absence of suppression.
