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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


Classification of imported broomsticks: CESTAT directs re-adjudication

May 27, 2024 1197 Views 0 comment Print

Detailed analysis of Rajat International’s appeal against Customs duty, interest, and penalty for importing plastic broomsticks. Learn about the classification dispute and legal arguments.

Despite Duty Payment Under Protest cannot be treated as acceptance of re-assessment

May 27, 2024 1164 Views 0 comment Print

CESTAT Bangalore directs re-adjudication rejecting appeals on classification of imported insoluble sulphur. Detailed analysis and implications discussed.

Customs Permission for De-bonding Burnt Capital Goods Precludes Extended Limitation

May 27, 2024 678 Views 0 comment Print

CESTAT Bangalore rules on Mineral Enterprises Ltd. case, emphasizing no extended limitation for de-bonding burnt goods amid riots. Detailed analysis inside.

Misdeclaration of goods to claim ineligible drawback CESTAT Upholds Penalty 

May 27, 2024 1032 Views 0 comment Print

CESTAT Delhi upheld penalties on Jayant Vikram for misdeclaration of goods to claim ineligible drawback. Detailed analysis of the case and legal implications.

Misdeclaration of Goods Triggers Extended Limitation: CESTAT Bangalore

May 27, 2024 684 Views 0 comment Print

CESTAT Bangalore ruling on AEG Power Solutions (India) Pvt. Ltd. Vs Commissioner of Central Excise case underscores that misdeclaration invites extended limitation.

CESTAT Grants Relief in Customs Broker License Revocation, Citing Lack of Knowledge as Reason for Omissions

May 27, 2024 414 Views 0 comment Print

CESTAT Bangalore quashes violation allegations against Ajay Overseas Shipping, emphasizing brokers’ duty to advise clients on law compliance. Full order review.

Demand for service tax based on a non-existing provision is not sustainable: CESTAT Allahabad

May 26, 2024 996 Views 0 comment Print

CESTAT Allahabad quashes service tax demand on Indus Valley Partners, ruling classification based on non-existing provision is bad in law.

Procedural Violation, Not Suppression, for Invoking Extended Limitation: CESTAT

May 26, 2024 807 Views 0 comment Print

CESTAT Allahabad rules on LG Electronics India vs Commissioner of Central Excise, emphasizing procedural violations are not suppression for extended limitation.

Service tax not applicable on space provided on bus roofs for parcel transport

May 25, 2024 732 Views 0 comment Print

Delhi CESTAT rules that service tax is payable on space provided on bus roofs for parcels, not on goods transport services. Exemption under Notification No.25/2012 applies.

Service Tax payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of taxable person

May 24, 2024 858 Views 0 comment Print

CESTAT Chandigarh partly allowed Maruti Suzuki India Ltd.’s appeal against Service Tax demand, highlighting that tax under reverse charge applies when distributors incur reimbursable expenses for the taxable person. Dive into the case and understand the intricacies of the reverse charge mechanism.

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