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 ...
Tribunal held that airline promotional packages including airfare, accommodation, and transfers do not qualify as tour operator service because airline did not plan or organize tours. Service Tax demand raised under this category was therefore set aside.
The Tribunal held that exemption notifications for Education Cess and SHEC apply only to Clean Energy Cess and not to CVD on imported coal. The case was remanded only to verify whether any cess was wrongly levied on CEC.
The tribunal held that TDS paid by the service recipient over and above the contract value cannot be included in the taxable value for service tax. Only the amount charged in the invoice forms the basis for service tax liability.
The Tribunal declined to treat the retail outlet price as the assessable value under valuation rules, noting that the Department’s case relied on grounds not properly established in the notice.
The Tribunal remanded disputes over denied CENVAT credit and export of services after noting that documentary verification and disclosure of the departmental report were necessary.
CESTAT Mumbai held that re-determination of assessable value of imported power bank without adequate evidence of undervaluation is not justifiable. Accordingly, order is set aside to that extent it had confirmed the adjudged demands on the basis of revised/enhanced valuation of goods.
A show cause notice was issued proposing reclassification, recovery of differential duty under section 28(4) of the Customs Act, and imposition of penalties. Additional Director General confirmed the demand, ordered recovery of duty with interest, and imposed penalties including a penalty on Manager of the appellant company. Aggrieved, appellant filed the present appeals.
The Tribunal held that services provided under the DDU-GKY scheme were covered by exemption notifications, eliminating service tax liability for the entire disputed period.
CESTAT Chennai held that export benefit cannot be denied unilaterally by the Customs authorities. Thus, unilateral denial of DEPB benefits by Customs authority not justifiable. Accordingly, appeal is allowed and order is set aside.
CESTAT Allahabad held that demand invoking extended period of limitation cannot be sustained since there was bona fide that services fall under negative list. Accordingly, appeal is allowed and order is set aside.
