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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


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 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 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


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


Service tax not leviable on amount being reimbursed on actual basis

October 4, 2023 1773 Views 0 comment Print

CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.

Amount of damages received for tolerating breach of contract not leviable to service tax

October 4, 2023 888 Views 0 comment Print

CESTAT Chennai held that the amount of damages received for tolerating the breach of contract by contractors and sub-contractors is not consideration. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax.

Demand of Service Tax on liquidated damages not justified: CESTAT Chennai

October 4, 2023 1134 Views 0 comment Print

CESTAT Chennai’s order in the case of Bharat Heavy Electricals Limited (BHEL) rules that liquidated damages are not liable to service tax. Explore the detailed analysis.

Service Tax to be paid on income received under business ancillary services

October 4, 2023 624 Views 0 comment Print

CESTAT Ahmedabad dismisses Natural Petrochemicals Pvt Ltd’s appeal, upholding Service Tax demand under Business Auxiliary Service and rejecting financial hardship claim.

Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent

October 3, 2023 2358 Views 0 comment Print

CESTAT Delhi held that mere non-disclosure of the receipts in the service tax return would not mean that there was an intent to evade payment of service tax. Hence, demand invoking extended period of limitation unsustainable.

Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job

October 3, 2023 2277 Views 0 comment Print

CESTAT Ahmedabad held that when the agreement between the service provider and recipient is for a particular job and not for supply of man power, the activity cannot be classified under ‘Man Power Recruitment or Supply Agency Service’.

Rule 6 of CCR Not Applicable as Nil duty rate on Honey not makes it exempt

October 3, 2023 591 Views 0 comment Print

Discover how Dabur India Limited secured a favorable CESTAT Kolkata ruling. Learn why honey is not considered an exempted good and how Rule 6 of CCR does not apply.

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

October 3, 2023 1713 Views 0 comment Print

Discover the CESTAT Mumbai decision in the I Gate Global Solutions Ltd. case. Learn why rebate claims for exported services require a clear correlation with FIRC.

CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date 

October 3, 2023 840 Views 0 comment Print

CESTAT Mumbai upholds the rejection of a service tax refund claim by RJB Estate Pvt. Ltd. Find out why the claim was denied and the legal reasoning behind it

Tribunal Appeal Abates Upon NCLT Resolution Plan Approval: CESTAT

October 3, 2023 888 Views 0 comment Print

Learn why CESTAT Chennai ruled that appeals before the tribunal abate once the NCLT approves a Resolution Plan. Explore the case of Dhanalakshmi Paper Mills Pvt. Ltd.

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