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 ...
The Tribunal held that post-clearance discounts supported by a Chartered Accountant certificate cannot be rejected without evidence. Revenue’s disallowance based on assumptions was found unsustainable.
The Tribunal ruled that Service Tax cannot be levied merely on reimbursement figures taken from accounts without evidence of a taxable service. Reimbursement of Convention expenses was held outside the tax net.
The Tribunal held that transport services cannot be taxed as GTA without proof of consignment notes. It ruled that, in the absence of statutory documents, the freight-related Service Tax demand was unsustainable.
DRI had jurisdiction and was empowered under Section 4 of the Customs Act, 1962 to issue show cause notices (SCN) proceedings for recovery of drawback amounts peculiarly cases involving fraudulent or erroneous grant of drawback.
CESTAT Chennai held that interactive flat panel is classified under CTH 8471 and their parts under CTH 8473 since revenue has not succeeded in discharging its burden. Accordingly, appeal is allowed and order is set aside.
The Tribunal held that IGST demand based on alleged breach of pre-import condition was unsustainable where export obligations were fulfilled and EODCs were issued. Acceptance of EODCs and bond cancellation closed the exemption compliance.
CESTAT held that local transportation of goods, even with incidental loading, cannot be taxed as cargo handling when contracts are divisible. The service tax demand and penalty were therefore set aside.
The Tribunal examined whether arm and blade assemblies could be treated as complete windscreen wipers. It held that without a motor, the goods are only parts and cannot be reclassified as complete articles.
The issue was whether penalty for importing a used car should be sustained. The Tribunal reduced the penalty considering the importer’s circumstances and lack of deliberate violation.
CESTAT Mumbai held that service tax demand order set aside since show cause notice [SCN] and adjudication order not duly served upon the appellant. Accordingly, appeal is allowed.
