Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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...
Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
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...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
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...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
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...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
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...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefit applies only when full payment is conclusively proven.
The issue was whether seat adjustment components qualify as seat parts or auto parts. CESTAT held they are integral seat parts under CTI 9401, overturning reclassification and duty demand.
Composite contracts involving supply of materials could not be taxed under construction or other service categories and only the service portion was liable to tax.
The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under Section 11B barred the claim, leading to dismissal.
The Tribunal found that the show cause notice did not identify the relevant provision under Business Auxiliary Services. It held that absence of specific legal basis renders the demand unsustainable.
The Tribunal held that imports across multiple consignments without one-to-one correlation cannot be treated as complete drones. It set aside the denial of provisional release.
CESTAT Chandigarh held that seizure of imported ‘Roasted Areca Nuts’ on the basis of contradictory CRCL reports is not justifiable since report failed to account for low moisture levels. Accordingly, appeal is allowed and detained goods are directed to be released.
The issue was whether transportation and insurance charges should be excluded from assessable value. The Tribunal held they must be included since delivery occurred at the buyer’s premises, making them part of transaction value.
The case addressed whether services like rent-a-cab, catering, and business support qualify as input services for SEZ refund claims. The Tribunal held they are eligible for refunds when used in authorised operations, reinforcing prior rulings.
Extended period of limitation could not be invoked in the absence of fraud, suppression or wilful misstatement with intent to evade tax and accordingly, set aside the entire demand as time barred.
