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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 966 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


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...

June 10, 2026 33 Views 0 comment Print

Service Tax Not Payable under Support Service as Railways Merely Licensed Advertisement Space

Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...

June 9, 2026 42 Views 0 comment Print

Service Tax Payable on Assignment of Toll Collection Rights: CESTAT Hyderabad

Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...

June 9, 2026 33 Views 0 comment Print

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 39 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 57 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 4101 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


CESTAT Upholds Penalty for CB’s Failure to Verify Exporter’s Representative’s Authenticity

February 15, 2024 480 Views 0 comment Print

CESTAT Bangalore rules against UDL Logistics for not verifying exporter’s rep, imposing penalty. Full analysis of the case provided.

No Penalty for Dual CHA Licenses due to Procedural Lapse: CESTAT Ahmedabad

February 15, 2024 525 Views 0 comment Print

CESTAT Ahmedabad rules in Asia Shipping Services vs. C.C.-Kandla case, dropping penalty for dual CHA licenses due to procedural lapses. Detailed analysis provided.

Protest Ends with Judicial Order & Activates Section 27(1B)(b) Refund Claim Limitation: CESTAT Chennai

February 15, 2024 1338 Views 0 comment Print

CESTAT Chennai clarifies the application of Section 27(1B) limitation for refund claims on duty paid under protest, aligning with legal precedents.

Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act

February 15, 2024 1149 Views 0 comment Print

Read about CESTAT Ahmedabad ruling in Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, allowing amendment on bill of entry u/s 149 of Customs Act before final assessment.

Service Tax demand merely on Form 26AS Not Sustainable: CESTAT Kolkata

February 15, 2024 3408 Views 0 comment Print

Rishu Enterprise vs. CGST & Excise: CESTAT Kolkata rules service tax demand unjustified solely on Form 26AS. Detailed analysis of the case provided.

Mere Two Set of Invoices Insufficient to Prove Clandestine Removal Without Evidence

February 15, 2024 1047 Views 0 comment Print

CESTAT Kolkata overturns charges against Sharda Rerollers for alleged clandestine removal, emphasizing the need for corroborative evidence in such cases.

Software Development Services Exempt from Service Tax: 01.10.2002 to 12.03.2004

February 15, 2024 885 Views 0 comment Print

CESTAT Chandigarh ruled that advisory support service relating to software falls under the purview of service by software engineers, exempt from service tax. Details here.

CESTAT grants 12% Interest on Refund of Service Tax

February 14, 2024 2337 Views 0 comment Print

CESTAT Delhi directs refund with 12% interest in Indore Treasure Market City Pvt Ltd case, stating department not authorized to retain service tax paid unjustly.

Royalty not includible in assessable value as relationship has not influenced price

February 13, 2024 2112 Views 0 comment Print

CESTAT Chennai held that inclusion of royalty and technical know-how in the assessable value of the imported products unjustified as relationship has not influenced the pricing pattern.

Goods Made of 100% Glass Fibres for Gas Filtering Classifiable Under CTH 8421

February 13, 2024 741 Views 0 comment Print

CESTAT Bangalore rules that Huy Glass made of 100% glass fibres is correctly classifiable under Customs Tariff Heading 8421 as air purifiers, not textiles.

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