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 ruled that advertisement, promotional, and management service payments made by an importer are not a condition of sale and cannot be added to customs valuation under Rule 10(1)(e).
FOB value was the product of negotiations and deliberations between the parties to the contract, which value could not be modified by any stranger to the contract by virtue of the principle of “privity of contract”.
Proforma invoices could not replace commercial invoices prepared after negotiation and accepted by customs. Statement recorded under section 108 of the Customs Act could not be relied upon since the mandatory procedure under section 138B was not followed and the alleged proforma invoices were not duly proved or corroborated with evidence.
CESTAT Ahmedabad held that there is no circular trading of cut and polished diamonds and gold jewellery exported. Further, also held that revenue has failed to prove misdeclaration. Accordingly, appeals of revenue dismissed.
CESTAT Mumbai held that MIMO-based Wi-Fi extenders qualify for exemption under customs notification, clarifying that exclusion applies only to products combining MIMO and LTE technologies.
CESTAT ruled that undervaluation suspicion in one Bill cannot justify rejecting values in other consignments. It upheld revaluation for one import but annulled demands, confiscation, and penalties for 44 past Bills.
Equipment imported for mall amusement facilities was confirmed as valid under tariff heading 9506, allowing preferential duty, as customs misapplied classification rules and relied on non-statutory documents.
CESTAT Chennai held that a notice under Section 28(6) of the Customs Act is mandatory before confirming short payment of duty or penalty, setting aside the order against L&T.
CESTAT Chandigarh ruled that Punjab Cricket Association was not liable for service tax on a tournament subsidy received from Procam International. The Tribunal held the payment related to sponsorship services, where tax liability rests with the recipient. The service tax demand was set aside.
CESTAT Kolkata upheld redemption fines on A.K. Jain Sales & Marketing for importing yogurt-flavoured milk drinks through Changrabandha, a non-authorized livestock import port.
