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 held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was found insufficient to establish smuggling of non-notified goods.
CESTAT Kolkata held that Customs cannot re-assess import value solely on NIDB data. Transaction value must first be rejected on cogent evidence before any enhancement.
CESTAT Kolkata held that once proceedings are initiated under the Customs Broker Licensing Regulations, separate penalty proceedings under the Customs Act are not permissible without independent evidence of offence.
CESTAT held that once goods are confiscated and redeemed, they cannot be confiscated again. The ruling nullified confiscation and penalties imposed on a subsequent purchaser.
The Tribunal held that commission-based support services provided to foreign entities qualified as export of services, making service tax demands unsustainable.
The Tribunal held that enhancement of import value without properly rejecting transaction value and following sequential valuation methods is legally unsustainable.
CESTAT Kolkata held that the device i.e. Face Recognition System is clearly Automatic Data Processing machinery falling under Customs Tariff Heading [CTH] 8471 only and not under CTH 8543. Accordingly, appeals are allowed.
CESTAT held that a Customs Broker cannot be penalised merely because the exporter mis-declared goods or value. Liability under CBLR requires independent proof of broker’s breach of obligations.
The Tribunal held that a penalty under the Customs Act cannot be sustained when it is based on assumptions, unsupported statements, and denial of cross-examination.
CESTAT Mumbai set aside orders denying CENVAT Credit on rent-a-cab and insurance services, directing the original authority to provide detailed reasons and grant personal hearing.
