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...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...
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 : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Excise Duty : ery Memorandum of Appeal or Cross Objection shall set forth concisely .ruid under distinct heads, the Statement of Facts and Groun...
Goods and Services Tax : The Ministry of Health and Family Welfare, Government of India has issued an Office Memorandum dated 5 March 2020 as advisory caut...
CESTAT Ahmedabad held that excess tax paid is adjustable in terms of rule 6(4A) of the Service Tax Rules, 1994 against tax liability arising in subsequent months.
CESTAT Chennai held that total CENVAT credit for the purpose of formula under Rule 6 (3A) is only the total cenvat credit on common input services and will not include CENVAT credit on input / input services exclusively used for the manufacture of dutiable goods.
CESTAT Ahmedabad held that certificate issued by qualified professionals like Cost Accountants cannot be brushed aside merely with the statement that corroborative evidence was not produced. Such certificates are needed to be accepted by the department unless investigation is undertaken in doubtful cases.
CESTAT Chennai held that license fee are accruing to appellants is based on the turnover and profits of the hotel business. Accordingly, such transaction cannot be one of ‘renting of immovable property’ as the consideration is not like a regular rent but is dependent on the annual performance and profits of the hotel.
CESTAT Chennai held that black tea classifiable as agricultural product within the definition or meaning under notification no. 13/2003-S.T. dated 20.06.2003 as amended vide notification no. 08/2004-S.T. dated 09.07.2004. Hence, business auxiliary service provided by a commission agent in relation to sale or purchase of black tea is exempt from service tax.
CESTAT, Mumbai granted a refund claim for service tax to a real estate developer on behalf of an unregistered customer. The customer had paid the service tax along with an advance payment but, due to certain circumstances, the real estate purchase contract was subsequently cancelled.
CESTAT Ahmedabad held that classification under 7204 for ‘used rails’ declared as Heavy Melting Scrap is improper and the product is correctly classifiable under Heading 7302.
CESTAT Mumbai held that from the date of approval of the resolution plan by the NCLT, the appeal filed by the applicant has abated and CESTAT has become functus officio in the matters relating to this appeal
CESTAT held that contract involving both supply of material and labour is a ‘Works Contract Service’ which was not taxable prior to June 1, 2007.
CESTAT Delhi held that unless payment has been made for an independent activity of tolerating an act under an independent arrangement entered into for such activity or tolerating an act, such payment will not constitute ‘consideration’ and such activities will not constitute ‘supply’.