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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


Flue Gas generated during manufacture of metallurgical coke is not a manufactured product

August 31, 2023 597 Views 0 comment Print

Explore the CESTAT Kolkata ruling on whether flue gas generated during metallurgical coke manufacturing is a manufactured product and subject to excise duty. Learn about the legal analysis and implications.

No Service Tax on Educational Programs Including educational Camps

August 30, 2023 927 Views 0 comment Print

The crux of the matter revolved around whether such programs, including outstation camps and other activities, are subject to service tax or can avail exemptions.

No Service Tax on Reimbursement for Freight Charges Without Margin

August 30, 2023 690 Views 0 comment Print

The primary issue in contention was the Service Tax demanded on GTA services and whether it’s applicable in cases where no overcharges are made beyond the actual freight charges.

CESTAT Chennai upholds rebate for Vedanta Ltd on exported Anode Slime

August 30, 2023 615 Views 0 comment Print

CESTAT Chennai upholds rebate for Vedanta Ltd on exported Anode Slime. Excise Duty demand negated following clarification on duty applicability.

CESTAT Allows Excise Duty Exemption for Pre-Laminated Bagasse Board

August 30, 2023 465 Views 0 comment Print

Analysis of the CESTAT Ahmedabad’s ruling in favor of Richa Particle Board Pvt Ltd. Highlights the excise duty exemption for Pre Laminated Bagasse Board.

CESTAT Quashes Excise Duty Demand on Third Party Inspection Charges

August 30, 2023 459 Views 0 comment Print

In Transformers & Rectifiers India Ltd vs. C.C.E.-Ahmedabad-ii case, CESTAT Ahmedabad rules that third-party inspection charges are not part of assessable value. Analysis and conclusion included.

No Extended Limitation When Details Transparently Shared in ST-3 Returns

August 30, 2023 1005 Views 0 comment Print

Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liability & limitation period.

Mere technicalities shouldn’t thwart right to a fair hearing: CESTAT Allahabad

August 30, 2023 438 Views 0 comment Print

CESTAT Allahabad revisits delay in appeal by E L Sewedy Electrometer due to the Director’s absence abroad. Focus on re-adjudication and merits.

Procedural error leading to short payment shouldn’t result in hefty penalty for director: CESTAT

August 30, 2023 546 Views 0 comment Print

CESTAT Ahmedabad quashes penalty on Azaz Lokhandwala, Director of Schurter Electronics. No suppression of facts found as goods cleared with the right invoice.

Free Supply Items Excluded from Assessable Value in Service Tax: CESTAT

August 30, 2023 453 Views 0 comment Print

CESTAT Chandigarh rules in Ahluwalia Contracts case: Free supply items’ value isn’t included in service tax calculation. Read a detailed breakdown.

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