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 ...
CESTAT Kolkata held that horticulture activities such as garden maintenance and plant care fall within agricultural services and are not liable to Service Tax. The Tribunal therefore set aside the major portion of the tax demand raised on this turnover.
The Tribunal held that an amount paid under protest before adjudication cannot be treated as duty under the Central Excise Act. It ruled that interest at 12% per annum must be paid from the date of deposit until refund.
CESTAT Kolkata held that penalty under section 114AA of the Customs Act is not sustainable in absence of cogent, tangible or corroborative evidence linking connection of appellant in fraudulent export by forming a syndicate. Accordingly, appeal is allowed and penalty is set aside.
The Tribunal held that absence of a show cause notice under Section 28(1) vitiated the demand. Failure to produce the notice even after ten years proved fatal to the Revenues case.
The Tribunal held that a prior judicial decision cannot be classified as additional evidence under Rule 5 of the Customs (Appeals) Rules. Since the issue was already settled and affirmed by the Supreme Court, the remand order was quashed and the appeal allowed.
CESTAT Ahmedabad held that recovery under Section 28AAA cannot proceed unless FPS scrips are cancelled by DGFT. In absence of cancellation, duty demand and penalties were set aside.
The Tribunal held that Customs cannot reject a higher transaction value to redetermine a lower value for imposing anti-dumping duty. Rule 12 does not authorize downward revision merely to levy ADD.
CESTAT Delhi held that statement of witness recorded under section 108 of the Customs Act cannot be considered as relevant since procedure prescribed under section 138B of the Customs Act is not followed. Accordingly, penalty imposed u/s. 112(a) is set aside.
CESTAT Delhi held that statement made under section 108 of the Customs Act cannot be considered as relevant as the procedure contemplated under section 138B of the Customs Act was not followed. Thus, penalty imposed under section 112(a)(i) cannot be sustained.
The Tribunal held that mere mention of Section 112 without detailed imputation in the show cause notice cannot justify penalty. Violation of CHA Regulations alone was found insufficient to sustain penal action.
