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No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...

December 8, 2023 870 Views 0 comment Print

CESTAT Imposes Penalty on Commissioner for Non-Compliance

Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...

December 3, 2023 819 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 861 Views 0 comment Print

No Penalty Without Sufficient Evidence in Abetment Case: CESTAT Bangalore

Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...

November 21, 2023 489 Views 0 comment Print

No Service Tax on Advance Club Membership Fees: CESTAT Ruling

Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...

November 2, 2023 735 Views 0 comment Print


Latest News


CESTAT e-Filing Software User Manual

CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing,  (Petition/Appeal) ...

March 9, 2023 2769 Views 0 comment Print

E-Compendium of CESTAT Case Laws – Pro – Revenue

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...

May 18, 2021 1845 Views 0 comment Print

Govt approves creation of six new Benches of CESTAT

Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...

October 18, 2013 1118 Views 0 comment Print

Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...

July 2, 2010 396 Views 0 comment Print

Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

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...

December 3, 2009 2953 Views 0 comment Print


Latest Notifications


CESTAT Virtual Hearings & Procedures

Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...

September 21, 2023 1209 Views 0 comment Print

Amendment in the CESTAT Procedure Rules, 1982

Excise Duty : ery Memorandum of Appeal or Cross Objection shall set forth concisely .ruid under distinct heads, the Statement of Facts and Groun...

May 11, 2020 6240 Views 0 comment Print

No sitting of benches of CESTAT this week, except urgent hearings, due to Corona Virus

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...

March 13, 2020 672 Views 0 comment Print


Excess tax paid is adjustable in subsequent months in terms of rule 6(4A) of Service Tax Rules

June 17, 2023 1659 Views 0 comment Print

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.

Formula under rule 6(3A) includes only total CENVAT Credit on common input services

June 17, 2023 309 Views 0 comment Print

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.

Certificate issued by Cost Accountants needs to be accepted by department unless held doubtful

June 17, 2023 744 Views 0 comment Print

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.

License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’

June 17, 2023 1131 Views 0 comment Print

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.

Business auxiliary service provided by commission agent is relation to black tea is exempt

June 15, 2023 843 Views 0 comment Print

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.

Refund of service tax allowed to real estate buyers on cancellation of contract

June 15, 2023 1593 Views 0 comment Print

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.

Used Rails falls under CTH 7302 and not CTH 7204

June 15, 2023 807 Views 0 comment Print

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.

Appeal filed is abated post approval of resolution plan by NCLT

June 15, 2023 930 Views 0 comment Print

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

Contract involving supply of material and labour is a ‘Works Contract Service’

June 15, 2023 1671 Views 0 comment Print

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.

Payment made for independent activity of tolerating an act constitutes supply

June 15, 2023 441 Views 0 comment Print

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’.

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