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 one-time lease premium and salami for commercial units cannot be taxed as renting services because the transaction involved transfer of substantial property rights and construction service, not periodic rent. Car-parking fees were also found non-taxable under renting. The ruling provides key clarity for real estate developers on classification and abatement eligibility.
CESTAT Delhi held that imported goods being water meters and not flow meters are correctly classifiable under Customs Tariff Item 9028 2000 and not under 9026 1010. Accordingly, duty demand confirmed.
CESTAT Delhi held that microphones and receivers imported into India for manufacture of PCBA of cellular mobile phones is eligible for exemption from payment of customs duty under Exemption notification no. 57/2017-Customs dated 30.06.2017 prior to 06.07.2019.
The CESTAT Mumbai allowed an appeal against customs duty reassessment, holding that reclassification of copper busbars for EOU imports exceeded authorities’ jurisdiction and violated notification provisions.
The Tribunal held that the extended period could not be invoked because the Department was already aware of the appellant’s activities. Service tax was upheld only for the normal period, and the matter was remanded for recalculation.
CESTAT Hyderabad held that imported Chinese Coke Breeze used for metallurgical purpose only and not for any other purpose like non-metal extraction, etc. would be entitled to benefit of Notification No.12/2012-Cus dt.17.03.2012. Accordingly, order set aside and appeal allowed.
CESTAT Delhi held that ‘Twaron Para Aramid Pulp’ is classifiable under Customs Tariff Item 5601 30 00 and not under Customs Tariff Item 5601 22 00. Accordingly, differential duty along with interest confirmed.
CESTAT Chennai held that imported LED Monitors Tiles are classifiable under Customs Tariff Heading 84285200 and hence eligible for exemption in terms of Notification No. 24/2005-Cus dated 01/03/2005. Accordingly, appeal allowed.
The Tribunal set aside a service tax demand against a mandap keeper, ruling that a photocopied invoice and presumptions cannot justify tax liability.
CESTAT Allahabad set aside a penalty imposed on a customs officer, holding that statements recorded under duress and without corroboration cannot be relied upon for conviction.
