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 entire demand of excise duty, interest, and penalties for alleging that assessee was merely a proxy entity created by Noble Industries to fraudulently extend the exemption period beyond its permissible tenure was set aside as exemption notification and CBEC Circulars expressly permitted manufacture of new products, relocation of eligible units within notified areas, and transfer of ownership without affecting exemption eligibility.
The CESTAT Mumbai held that placement fees collected from students by educational institutions are not taxable under manpower recruitment service. The Tribunal ruled that no consideration flowed from employers, which is essential under the charging provision.
CESTAT Mumbai held that recovery proceedings and penalty were unsustainable where inadmissible CENVAT credit was reversed before issuance of notice and remained unutilised due to sufficient credit balance.
CESTAT Delhi ruled that compensation and liquidated damages recovered for contractual breaches do not amount to consideration for tolerating an act under Section 66E(e). The Tribunal set aside the service tax demand on penalties and liquidated damages.
Chennai CESTAT ruled that services provided directly to travellers for obtaining visas do not fall under taxable Business Auxiliary Service. The Tribunal relied on CBEC circulars and earlier judicial precedents.
CESTAT Bangalore upheld penalty under Section 112(b) after finding that the Customs Broker knowingly arranged transportation of duty-free imported goods to locations not permitted under advance licences. The Tribunal held that such conduct amounted to aiding violation of customs conditions.
Tribunal ruled that construction services relating to employee residential colonies were outside scope of commercial or industrial construction services during relevant period.
Tribunal found that the assessee had paid applicable R&D cess on royalty and technical know-how fees and had maintained supporting records. Exemption equivalent to service tax liability was therefore allowed.
CESTAT held that sharing telecast rights of horse racing events with other clubs against downlinking charges amounted to commercial exploitation of events. Service tax demand for the post-2010 period was upheld.
Tribunal held that Section 159A of the Customs Act could not revive Rules 16 and 16A of repealed 1995 Drawback Rules where 2017 Rules showed a different legislative intention. Recovery proceedings initiated in 2022 were therefore held unsustainable.
