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 service tax cannot be demanded solely on differences between income tax and service tax returns. The ruling confirms that exemptions and disclosures must be verified through proper inquiry, and extended limitation was wrongly invoked.
CESTAT Mumbai held that consignment of steam coal imports from Indonesia is not overvalued and the scheme of valuation does not stand in support of the manner in which the value has been sought to be substituted in the notice. Accordingly, present appeals are dismissed.
CESTAT Delhi held that import of parts of e-rikshaw cannot be presumed to be import of an e-rikshaw in complete knocked-down/semi knocked-down [CKD/SKD] condition as three essential components were not imported. Accordingly, demand set aside.
The Chennai Tribunal upheld penalties against custodians, steamer agents, and employees for removing seized goods without permission, confirming accountability under the Customs Act.
CESTAT Delhi upheld a ₹10 lakh penalty on a customs broker for filing benami Shipping Bills without exporter authorization, confirming liability for mis-declared goods.
The Tribunal held that the Stainless Steel Products (Quality Control) Order, 2016 was not in force at the time of shipment in January 2017. The import was cleared as BIS marking was not required, setting aside previous confiscation orders.
CESTAT Chennai held that royalty and licence fees paid by Xiaomi India under exclusive agreement is includible in the transaction value as per section 14 of the Customs Act, 1962 read with rule 10(1)(c) of the Customs Valuation Rules. Accordingly, differential duty confirmed.
The Tribunal held that complimentary room stays and discounts provided by a hotel lessee to the lessor formed part of the consideration for renting services. The non-monetary benefits were held taxable under Section 67.
The Tribunal held that the prohibition order no longer had effect because the broker’s Mumbai registration expired, rendering the appeal infructuous. With no surviving cause of action, the order required no interference.
CESTAT Chennai held that mere technical defects in supplier invoices are not sufficient to disallow ISD distributed credit. Accordingly, impugned order is set aside and appeals are allowed with consequential benefits.
