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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


Regulation 10(n) not mandate Customs Broker to physically verify address correctness

January 11, 2024 1752 Views 0 comment Print

CESTAT Kolkata rules on Customs Broker’s compliance with CBLR. Sinha Shipping Agency wins against Customs Commissioner. Full text analysis of the order provided.

Burden to demonstrate dispatch of order by speed post with acknowledgment lies with revenue

January 11, 2024 1284 Views 0 comment Print

CESTAT Allahabad remands matter on customs action due to department’s failure to dispatch order to assessee, challenging the bar of limitation under Section 128.

CESTAT Chennai Reduces Fine in Kiwi Fruit Re-export Delay Case

January 10, 2024 627 Views 0 comment Print

Huge loss as Kiwi fruit re-export order delayed; CESTAT Chennai reduces redemption fine in Ram Prasath vs Commissioner of Customs case. Full text of CESTAT Chennai order.

Royalty is a regulatory fee & not a consideration & is not compensatory in nature

January 10, 2024 2976 Views 0 comment Print

CESTAT Chennai rules against service tax on ONGC’s royalty payments for petroleum licenses, affirming royalty as a regulatory fee, not service consideration, offering clarity on tax implications of such payments.

CESTAT Grants CVD Refund Despite Minor Procedural Issues

January 10, 2024 564 Views 0 comment Print

Learn how CESTAT Chennai ruled in favor of Petrotech Products India Pvt Ltd, emphasizing procedural fairness in Cenvat refund denial. Full analysis here.

Appellant’s Credibility Prevails Despite Vendor’s Pricing Discrepancy: CESTAT Chennai

January 9, 2024 753 Views 0 comment Print

Explore the CESTAT Chennai order on Usha International vs Commissioner of Customs. Analysis of mis-declaration, penalties, and the quashing of redemption fine.

No Redemption Fine & Penalty if Customs Notification Compiled: CESTAT Kolkata

January 9, 2024 681 Views 0 comment Print

Read the CESTAT Kolkata order where non-imposition of redemption fine and penalty is upheld, ensuring compliance with Customs Notification. Full analysis here.

Customs Notification Eligibility: CESTAT Mumbai Orders Remand in Oki India Pvt Ltd Case

January 9, 2024 729 Views 0 comment Print

Explore the CESTAT Mumbai order on Oki India Pvt Ltd vs Commissioner of Customs. Analysis of ostensible eligibility for customs benefit and remand for consideration of alternative notification.

Shipping Bill Assessment cannot be Challenged Without Final Order: CESTAT

January 9, 2024 1011 Views 0 comment Print

Explore the CESTAT Kolkata order on refund claims rejected due to shipping bill assessment. Learn about Section 17 (5) of the Customs Act and its implications for challenging assessments.

Service Tax refund on transportation charges cannot be denied for non-production of lorry receipts

January 9, 2024 723 Views 0 comment Print

Explore the CESTAT Chennai order granting service tax refund for transportation charges without lorry receipts. Analysis of Notification No.17/2009-ST and the procedural infraction.

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