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 Delhi held that simply because a suspicion has arisen in a particular case it is not sufficient ground to suspend the licence of the customs broker who handled such imports/exports.
CESTAT Chennai held that merely because some parts were imported separately and cleared under a separate Bill of Entry (BOE), the department cannot contend that the goods cannot be classified under CTH 8437. Goods classifiable under CTH 8437 as order placed for supply would be complete only by including the goods imported vide both Bills of Entry.
CESTAT Ahmedabad held that imports of Motor Spirit/ High Speed Diesel is assessable on actual receipt in shore tank and not transaction value based on invoice price of overseas supplier.
CESTAT Hyderabad held that service tax is leviable only if service provider provides lease services and is also a Telegraph Authority as defined under Indian Telegraph Act, 1885. Both conditions needs to be satisfied, for levy of service tax.
CESTAT Chennai held that the demand of duty alleging that cost of free supply material has to be included in the assessable value is not sustainable and liable to be set aside.
CESTAT Ahmedabad held that as goods deposited in bonded warehouse for re-export from the said warehouse and shipping bills have also been filed for export, allegation of misdeclaration of goods cannot be sustained.
CESTAT Chennai held that benefit of notification no. 4/2006-CE dated 01.03.2006 not available to machine dipped match splints as power is used in the manufacture of match splints.
CESTAT Chennai held that tubular tower being parts of wind operated electricity generator is eligible for exemption under notification no. 06/2006-CE dated 01.03.2006.
CESTAT Ahmedabad held that issue of leviability of tax on liquidated damages is to be decided as per clarification provided by CBIC vide circular no. 178/10/2022-GST. The circular mainly clarifies that liquidated damages are mere flow of money from party who causes a breach of contract to party who suffers loss due to such breach, then such payments do not constitute consideration for supply and are not taxable.
CESTAT Ahmedabad held that placing reliance on the statements unjustified as no opportunity to cross-examine is granted and even the test of Section 9D of Central Excise Act is not passed.
