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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


Industrial Land Lease Premium Not Taxable as Rent under Service Tax: CESTAT Mumbai

January 31, 2024 1326 Views 0 comment Print

CESTAT Mumbai rules that the premium received for sub-leasing industrial lands, treated as ‘Salami,’ is not taxable as rent under the category of ‘renting of immovable property.’ Details of the case against the Commissioner of CGST & Central Excise.

DGCEI vested with powers of Central Excise Officers duly issued service tax demand notice

January 30, 2024 990 Views 0 comment Print

CESTAT Chennai held that DGCEI officers are Central Excise Officers as they have been vested with the powers are fully competent to issue Show Cause Notice demanding service tax on reverse charge.

CESTAT aside order to initiate contempt proceedings against govt officials considering Apology

January 27, 2024 1101 Views 0 comment Print

Explore Mahesh & Co Pte Ltd case, including recall of orders, delay apology, and re-export compliance. Analysis of legal proceedings and consequences.

Lab’s inability to test a particular product renders its report unreliable for classification of that particular product

January 25, 2024 1443 Views 0 comment Print

Dive into the dispute of classifying imported goods – natural Calcite Powder or precipitated Calcium Carbonate? Explore the impact of lab testing limitations in Acme vs C.C.-Mundra case.

Extended period of limitation cannot be invoked if no suppression or mis-declaration

January 24, 2024 2997 Views 0 comment Print

CESTAT Ahmedabad dismisses plea for extended limitation in Karnavati Car Air Conditioners case. Detailed analysis of value determination for CVD in Bill of Entries.

CESTAT Grants Import Benefit for Watermelon Seeds Amid Transition from Free to Restricted Category

January 23, 2024 633 Views 0 comment Print

CESTAT Ahmedabad grants import benefit to Reena Brothers, citing compliance with transitional arrangements. Details of the case and its impact on customs proceedings.

Absence of Cross-Examination: CESTAT Ahmedabad Sets Aside Penalty on Import of Printing Papers

January 23, 2024 840 Views 0 comment Print

Explore the CESTAT Ahmedabad order on penalties for smuggling allegations. Understand why cross-examination is pivotal in relying on witness statements. Full analysis here.

Notify Customs Commissioner for Goods Detained Over 3 Days: CESTAT Mumbai

January 22, 2024 1041 Views 0 comment Print

CESTAT Mumbai held that detention of export goods in excess of 3 days without bringing to notice of the Commissioner of Customs/ Chief Commissioner of Customs is unlawful and untenable in law.

No Service Tax on PSF, Admin Fee & Airport Taxes: Virgin Atlantic Wins Case

January 22, 2024 918 Views 0 comment Print

In a landmark decision, Virgin Atlantic prevails against service tax demands on Passenger Service Fee (PSF), Admin fee, and Airport Taxes. Learn about the crucial legal analysis.

Without Consignment Note, Transport Services Not GTA Services: CESTAT Delhi

January 22, 2024 5148 Views 0 comment Print

Explore the CESTAT Delhi ruling in White N White Minerals Pvt. Ltd. vs Commissioner of Central Goods & Service Tax. Learn why absence of a consignment note deems transport services non-GTA, impacting tax liability. Full analysis and implications.

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