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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


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 9 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 12 Views 0 comment Print

CESTAT Sets Aside Customs Broker Penalty as Ergotamine Preparation Not Covered Under NDPS Schedule-B

Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...

June 9, 2026 18 Views 0 comment Print

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


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


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.

NIDB Data Alone Not Sufficient for Re-determination of Value: CESTAT Set-Aside Enhancement

March 9, 2024 564 Views 0 comment Print

Explore why NIDB data alone isn’t enough for value determination as CESTAT Chennai annuls penalties in Gypsie Impex vs Customs case. Full analysis here.

CESTAT quashes Penalty on time barred excise duty demand

March 7, 2024 600 Views 0 comment Print

Learn about Lyka Labs Limited Vs Commissioner of Central Excise & ST case. CESTAT Ahmedabad ruled no penalty under Excise Act when CENVAT credit paid for exempted goods.

Balloons for Outdoor Decoration (Not Toy Balloons) Exempt from BIS Registration: CESTAT

March 7, 2024 3069 Views 0 comment Print

CESTAT Chennai rules decoration balloons imported by Bubbly Balloons do not require BIS registration, setting aside the confiscation order by Customs.

Education Cess Refund: Unicorn Industries Decision Doesn’t Affect Past Final Decisions

March 6, 2024 1254 Views 0 comment Print

CESTAT Chandigarh rules in favor of Jindal Photo Limited, allowing refund of Education Cess based on past final decisions, overruling the Unicorn Industries case.

Limitation Period Extension Inapplicable for Revenue Neutral Demands if No Suppression of Facts

March 6, 2024 2289 Views 0 comment Print

CESTAT Ahmedabad quashes service tax demand on software services provided to Emerson Process Management, citing extended period of limitation.

CESTAT Quashes Appeal for Violating Rule 20: Maximum Three Adjournments Allowed in Appellate Hearings

March 4, 2024 963 Views 0 comment Print

CESTAT Allahabad dismisses appeal for violation of Rule 20 due to repeated adjournments. Detailed analysis of the impact of adjournment culture on justice delivery.

VAT/Sales Tax Payment Not Conclusive for Service Tax Exclusion: CESTAT Allahabad

March 4, 2024 945 Views 0 comment Print

CESTAT Allahabad rules that payment of VAT/Sales Tax on deemed sales does not automatically exclude the transaction from service tax liability.

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