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 ...
Tribunal holds that providing online ticket booking services does not constitute trading; service provider can retain convenience fees and claim CENVAT credit on taxable services.
The Tribunal held that allegations of mis-declaration and under-valuation were unsupported by evidence. The redemption fine and penalty were set aside as the valuation acceptance was attributed to clearance delays.
CESTAT Mumbai rules that sales tax discharged at net present value under a state incentive scheme cannot be included in transaction value for central excise duty.
CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the goods to be physically available.
CESTAT Chennai held that order holding appeals to be time-barred is set aside since period spent honestly and diligently by a litigant prosecuting a proceeding before a wrong forum is to be excluded while computing limitation.
The Tribunal held that betel nuts could not be confiscated because the department failed to prove smuggling as required under Section 123. With no valid evidence beyond the ARDF report, both confiscation and penalties were set aside.
Tribunal held that amounts incurred as authorized pure-agent payments could not form part of taxable value. The ruling clarifies that failure to interpret Rule 5(2) correctly invalidated the demand.
The Tribunal held that export duty must be based on the final invoice and BRC, rejecting reliance on CRCL moisture results. The case was remanded for fresh computation of refund and interest.
The Tribunal held that confiscation of all seized betel nuts was unjustified, as only a documented portion belonged to the appellants. Revenue was directed to release 150 kgs fit for consumption.
The Tribunal held that the late filing fines imposed on the importer were unjustified due to ICEGATE system malfunction and pandemic-related delays. Relief was granted as the delay was not wilful.
