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 ...
Custom brokers are required to conduct all possible enquiries through independent reliable sources/ documents to verify the credentials of the clients. No such effort made by the appellant proves that they have failed to observe due diligence in this regard.
When the unit was de-bonded and no dues certificate was issued to the assessee, it was the duty of the officer, who gave no dues certificate to verify the contents whether any dues liability was pending against the assessee or he had correctly declared the true facts for de-bonding of unit. When the concerned officer had de-bonded the unit along with no dues certificate, allegation of suppression could not be alleged against assessee in this case.
Rakesh Kumar Tibra Vs Commissioner of Central Goods (CESTAT Delhi) In view of the Final Order of this Tribunal dated 3.5.2019, in the case of Lucky Tobacco Co. Ltd. and Others, arising from the same impugned order-in-original, we find that the cause of action against these appellants also does not survive. In this view of […]
RMA & Associates Vs Principal Commissioner of Service Tax (CESTAT Delhi) The appellant was engaged in providing chartered accountant services. The dispute in the present appeal is regarding the non-payment of service tax on the amount representing reimbursement of expenses like conveyance, travelling and mobile expenses. The issue, in respect of reimbursable expenses has been […]
The issue involved in this appeal is as to whether the appellant had provided cargo handling service for the period 01.04.2007 to 30.05.2007 and mining service for the period 01.06.2007.
No limitation is applicable to claim of Service Tax refund claim filed after GST introduction due to overriding effect of Section 142(8)(b) of CGST Act and claim can be denied only on grounds of unjust enrichment.
Section 111 and Section 112 are attracted only when the goods are held to be liable for ‘confiscation’ when they are ‘improperly imported goods’.
Bombay Market Art Silk Co Op (Shops & Warehouse) Society Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held that construction and works contract if used for repair and renovation of existing factory, the same falls under inclusion clause of definition of Input Service, accordingly, the Cenvat credit is admissible. FULL TEXT OF THE CESTAT […]
Appellant have sold /disposed of the cylinder without scrapping it which is mandatory as per the Gas Cylinder Rules, 2004. For contravention of provisions, the appellant was rightly imposed penalty under section 112(a) of Customs Act, 1962.
CESTAT Ahmedabad ruling: Even without provisional assessment, if duty was overpaid, a refund claim within a year is admissible. Case analysis and judgments.
