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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 963 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6150 Views 0 comment Print

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...

May 30, 2024 2541 Views 0 comment Print

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 2868 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 2451 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 5472 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 3372 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


Demurrage Charges Not Taxable as They Are Contractual Transportation Adjustments & Not Consideration for Services

Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...

June 9, 2026 36 Views 0 comment Print

CESTAT Quashes Service Tax Demand as Reimbursable Expenses Were Not Taxable Before 2015 Amendment

Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...

June 9, 2026 54 Views 0 comment Print

CESTAT Allows CENVAT Credit as Input Services Had Nexus With Taxable Output Services

Service Tax : CESTAT Chennai held that credits relating to renovation, sales promotion, testing services, vehicle-related expenses, and similar ...

June 9, 2026 57 Views 0 comment Print

CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 54 Views 0 comment Print

CESTAT Sets Aside Customs Demand as Undervaluation Allegations Lacked Admissible Evidence

Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...

June 9, 2026 60 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 4122 Views 0 comment Print

Selection for the posts of Member, Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...

February 3, 2023 3699 Views 0 comment Print

Procedure for Physical Hearing of Appeals by CESTAT

CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...

November 15, 2021 4098 Views 0 comment Print

Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

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...

July 26, 2021 2079 Views 0 comment Print

Procedure For E-Hearing of Appeals by CESTAT

Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...

August 10, 2020 7080 Views 0 comment Print


FOB value should be transaction price actually paid or payable: CESTAT Hyderabad

June 25, 2024 1008 Views 0 comment Print

CESTAT Hyderabad rules in favor of Terapanth Foods Ltd., affirming FOB value under Customs Act, setting aside penalties for alleged mis-declaration of goods.

Service Tax payable on Dial 100 Project for police/fire services

June 25, 2024 339 Views 0 comment Print

Explore the CESTAT Hyderabad’s decision on EMRI Green Health Services’ tax exemption for emergency response services, including police and fire.

Mere change in tariff classification due to processing not automatically translate to ‘manufacture’

June 25, 2024 792 Views 0 comment Print

Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufacture as character and end-use did not undergo any change on account of winding, cutting/slitting and packing.

Multicoloured Casual Wear Pyjama Not Classifiable as Trouser: CESTAT Kolkata

June 24, 2024 465 Views 0 comment Print

Read the full CESTAT Kolkata order where the classification of multicoloured casual wear pyjamas as trousers for customs duty evasion was contested and adjudicated.

No Service Tax Exemption for Private Race Tracks not for public use: CESTAT

June 16, 2024 477 Views 0 comment Print

CESTAT Delhi rules no service tax exemption for race tracks not meant for public use in the case of Paramount Infraventures Pvt Ltd vs Commissioner of Service Tax.

Service Tax on GTA Invalid Without Consignment Note: CESTAT Delhi

June 15, 2024 1554 Views 0 comment Print

CESTAT Delhi rules that service tax under GTA cannot be demanded without a consignment note, protecting businesses like Vaishnav Marbles from undue tax burdens.

No service Tax under GTA category if appellant was not issuing consignment notes

June 15, 2024 1683 Views 0 comment Print

CESTAT Delhi rules service tax exemption for providing vehicles on hire to GTA. Detailed analysis of the Manak Chand Agarwal vs CGST case.

Commissioner (Appeals) not justified in dismissing appeal without examining merits

June 15, 2024 891 Views 0 comment Print

Appeal rejected on misinterpretation of Customs Act. CESTAT remands case to decide on merits. Goods clearance deemed final.

Helicopter Use Compliance: Escorts Limited Prevails Over Customs Duty Penalty in CESTAT Delhi

June 15, 2024 543 Views 0 comment Print

Delve into the CESTAT Delhi ruling on Customs duty, penalties, and the validity of permits for non-scheduled passenger services using aircraft.

Customs Broker Not Liable for Client’s subsequent Unreported Address Change

June 14, 2024 696 Views 0 comment Print

Once verification of address is complete, if client moves to a new premises without informing authorities or amending their documents, such action or omission by client cannot be held against Customs Broker.

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