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 Tribunal rejected the Department’s approach of granting interest only on 7.5% statutory pre-deposit. It held that interest was payable on the entire ₹15 lakh deposited during investigation.
CESTAT Ahmedabad held that procedural defects in appeal filings are curable and cannot justify outright dismissal without granting an opportunity for correction. The matter was remanded for fresh adjudication on merits.
CESTAT Bangalore held that differential service tax could not be demanded by reclassifying erection and installation services as Works Contract Service. The Tribunal found that the assessee had correctly paid VAT on goods and service tax on the service component.
CESTAT Kolkata held that Customs authorities cannot enhance declared transaction value without first following the mandatory two-step verification process under Rule 12 of the Customs Valuation Rules, 2007. The Tribunal ruled that the Department failed to establish valid grounds for rejecting the declared value.
CESTAT Bangalore held that the Government department was aware of service tax liability because service tax had been specifically included in the project price bids. The Tribunal treated the project as an EPC contract falling under Works Contract Services.
CESTAT Ahmedabad ruled that before the 2016 amendment, there was no prohibition under the Cenvat Credit Rules against using basic excise duty credit for payment of NCCD. The Tribunal dismissed Revenue’s demand for recovery of ₹4.53 crore.
The Tribunal held that courses imparting practical skills qualify as vocational training even without guaranteed employment, allowing exemption under the notification.
CESTAT Bangalore held that limitation for filing a service tax appeal depends on the actual date of communication of the order, not merely the date of issuance. The Tribunal remanded the matter after finding no proof of delivery of the adjudication orders.
CESTAT Delhi held that providing buses with drivers to RSRTC did not amount to Rent-a-Cab Service since operational control remained with the owner. The Tribunal set aside the service tax demand and penalties.
CESTAT Bangalore remanded the case after finding that the Department had granted exemption on similar rental income for subsequent periods. The Tribunal directed fresh examination due to inconsistent appellate findings.
