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 Ahmedabad rules that commission deducted in export invoices is a trade discount, not a service subject to tax under reverse charge, benefiting exporters.
CESTAT Kolkata held that demand of service tax on account of non-payment of service tax under commercial training and coaching services on hostel fees received for non-residential courses, is not sustainable and hence we set aside the same. Accordingly, demand set aside and appeal allowed.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
Kolkata CESTAT sets aside penalty on a diamond firm director, finding no evidence of involvement in alleged misdeclaration or overvaluation of imported goods.
Delhi CESTAT orders re-examination in an import misdeclaration case, stating the Commissioner (Appeals) failed to address allegations and defense arguments adequately.
CESTAT Ahmedabad rules shipping lines not required to waive container detention charges beyond 60 days, clarifying SCMTR interpretation and quashing penalty.
CESTAT Chennai set aside penalties against a CHA employee for not verifying exporter credentials, ruling that CHALR 2004 applies, not direct Customs Act penalties, for such lapses.
CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing individual capacity and revenue neutrality, along with foreign agent commission.
CESTAT Chennai rules for PGC Corporation Limited; finding no misdeclaration on reimported goods despite label error, citing unchanged composition and drawback return.
CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims.
