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...
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 ...
Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...
Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...
Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...
Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...
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 ...
CESTAT set aside the order demanding service tax on rental property and held that, income received from rent by assessee is not subject to levy of service tax.
Whether payment made to the CAMPA Fund under the head Net Present Value (NPV), Compensatory afforestation, etc. to the Forest Department for obtaining various clearances for diversion of forest land for non-forestry purposes (mining) is a ‘Declared Service’ provided by the Government under Section 66E(e) so as to attract Service Tax liability under RCM.
Explore the CESTAT Delhi judgment on Aadarsh Sri Sai Manpower Solution vs Commissioner, addressing service tax liability discharge, penalties, and key legal insights.
CESTAT Bangalore held that with effect from 01.03.2005 branded jewellery are chargeable to excise duty @2%. However, extended period of limitation cannot be invoked in absence of establishment of allegation of wilful suppression with intent to evade payment of duty.
CESTAT Chennai held that the appellant was eligible to clear rough castings to their sister concern on payment of duty on the assessable value based on comparable prices of goods cleared by them to non-related buyers. Provisions of rule 8 of CVR 2000 applicable only w.e.f. 01.12.2003 after amendment by notification no. 14/2012-CE (NT) dated 22.12.2003.
CESTAT Mumbai allowed the refund claim filed by Deposit Insurance and Credit Guarantee Corporations (DICGC) by considering premium amount paid by bank as inclusive of tax.
CESTAT Chennai has ruled in favor of SDS Ramcides Crop Science Pvt. Ltd., allowing them to re-export the imported insecticides without payment of redemption fine and penalties.
CESTAT Chennai has ruled that ‘Natural Rock Phosphate’ imported goods are not considered as ‘fertilizers’ under the FCO, making them ineligible to claim exemption of SAD under the specified notification.
CESTAT Delhi held that the collection of excess baggage charges would be leviable to service tax under the category of transport of passengers by air and not under transportation of cargo by air.
The CESTAT Bangalore has ruled that the Centre for Marine Living Resources and Ecology (CMLRE) is eligible for customs duty exemption on the import of spares and other items for vessel repair.
