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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


Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 171 Views 0 comment Print

Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...

June 8, 2026 201 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 93 Views 0 comment Print

Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...

June 8, 2026 84 Views 0 comment Print

Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

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...

June 8, 2026 72 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 4119 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


Service Tax cannot be imposed without Identification of Service & Consideration: CESTAT

March 13, 2024 2382 Views 1 comment Print

Dive into the analysis of Kuoni Travel India Pvt Ltd vs Pr. Commissioner of Central Excise (CESTAT Delhi) case where the court emphasized identifying specific services and consideration received for levying service tax.

MRP Assessment Applies to Mineral/Aerated Water, Not Packaged Drinking Water: CESTAT

March 13, 2024 531 Views 0 comment Print

In a case between Sree Gokulam Food and Beverages Pvt Ltd and the Commissioner of GST & Central Excise, CESTAT Chennai rules that MRP-based assessment applies only to mineral water and aerated water, not packaged drinking water.

Pump for displacing & dispersing lotion/cream classifiable under CTH 84248990

March 13, 2024 987 Views 0 comment Print

Read the detailed analysis of the Principal Commissioner of Customs vs. Aptar Pharma India Pvt. Ltd. case by CESTAT Delhi regarding the classification of a lotion dispenser pump under CTH 84248990.

Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

March 12, 2024 1479 Views 0 comment Print

Explore the significance of order communication in appeals provision, as clarified by CESTAT Ahmedabad in Ashapura Minechem Ltd. Vs C.C.-Jamnagar case, setting aside rejection orders.

No service tax under section 65(105)(zzzza) if building isn’t primarily for commerce/industry

March 12, 2024 7398 Views 0 comment Print

Dive into the analysis of service tax exemption under section 65(105)(zzzza) for construction not primarily for commerce/industry, as seen in RBS Candiaparcar Vs Commissioner of Central Excise (CESTAT Mumbai).

Physical weight of rough marble blocks can exceed declared weight: CESTAT

March 11, 2024 825 Views 0 comment Print

CESTAT Ahmedabad dismisses customs duty demand on Jain Grani Marmo for excess weight in imported marble blocks, emphasizing trade practices and EOU rights.

Duty-Free Import Breach Due to Unforeseen Circumstances: A CESTAT Ahmedabad Decision

March 10, 2024 753 Views 0 comment Print

Maersk Line India Pvt Ltd’s case on confiscated containers under Customs Notification analyzed by CESTAT Ahmedabad. Details on import, violation, and verdict.

No Service Tax on Cutting Plates/Coils Job-Work: Considered as Manufacturing

March 10, 2024 1101 Views 0 comment Print

R.S.D. Steel Industries vs Commissioner of CGST & Central Excise: CESTAT Chandigarh rules job work of cutting steel coils/plates not liable for service tax under BAS or BSS.

Cenvat Credit allowed on Service Tax Payment for Broadcasting Own Programs

March 10, 2024 633 Views 0 comment Print

CESTAT Chennai allows CENVAT credit for service tax paid on broadcasting fees by Radaan Media, setting a precedent for media production companies. Read the implications.

Student interactive respond system classifiable under CTH 8471 60 29

March 9, 2024 552 Views 0 comment Print

Explore the CESTAT Bangalore’s decision on the classification of imported “Student interactive respond system,” as it delves into the applicability of Customs Tariff Chapter Note 5(E) and the implications for classification under CTH 8543.

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