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 Allahabad held that the case of imposition of penalty under section 114A of the Customs Act would be covered under regulation 3 (2) (c) and hence appellant is not eligible for grant of License for Private Warehouse under section 58 of the Customs Act.
CESTAT Allahabad held that finding recorded by Commissioner (A) in earlier round of litigation have attained finality. Accordingly, the attempt to re-agitate the same issue in subsequent proceedings is barred by principles of Res Judicata. Accordingly, appeal of department dismissed.
CESTAT Allahabad held that extended period of limitation is not invocable since alleged inadmissible cenvat credit was duly reflected in the return. Accordingly, demand beyond normal period of limitation set aside.
The dispute concerned whether food sold at cinema counters involved a taxable service. The Tribunal held such transactions to be pure sales of goods and set aside the service tax demand with consequential relief.
CESTAT held that withholding goods due to a 100-unit model-wise limit was unsustainable where no centralized monitoring existed, and directed provisional release against bond and bank guarantee.
The Tribunal ruled that once the classification was upheld for the importer, penalty on the customs broker could not be sustained. The decision underscores that a resolved classification dispute cannot justify penal action on the agent.
The Tribunal held that delayed PIMS registration, when completed before clearance, is a procedural lapse. Confiscation and penalty were set aside as the import was not in substantive violation of policy.
The Tribunal held that failure to return a seized laptop and documents used for defence vitiated the adjudication and remanded the matter for fresh consideration.
CESTAT Delhi held that revocation of Customs Broker licence justified since it was involved in filing benami shipping bills in the name of some other IEC holder with intend to export prohibited goods. Accordingly, order upheld and appeal dismissed.
The Tribunal declared that once conversion was allowed on appeal for the full period, partial challenges could not survive. The Commissioner’s order granting conversion stood validated.
