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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 963 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6147 Views 0 comment Print

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...

May 30, 2024 2541 Views 0 comment Print

No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...

December 8, 2023 2868 Views 0 comment Print

CESTAT Imposes Penalty on Commissioner for Non-Compliance

Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...

December 3, 2023 2451 Views 0 comment Print


Latest News


CESTAT e-Filing Software User Manual

CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing,  (Petition/Appeal) ...

March 9, 2023 5472 Views 0 comment Print

E-Compendium of CESTAT Case Laws – Pro – Revenue

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...

May 18, 2021 3372 Views 0 comment Print

Govt approves creation of six new Benches of CESTAT

Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...

October 18, 2013 1577 Views 0 comment Print

Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...

July 2, 2010 834 Views 0 comment Print

Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

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...

December 3, 2009 3439 Views 0 comment Print


Latest Judiciary


Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 144 Views 0 comment Print

Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...

June 8, 2026 183 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 90 Views 0 comment Print

Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...

June 8, 2026 78 Views 0 comment Print

Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

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...

June 8, 2026 69 Views 0 comment Print


Latest Notifications


CESTAT Virtual Hearings & Procedures

Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...

September 21, 2023 4116 Views 0 comment Print

Selection for the posts of Member, Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...

February 3, 2023 3699 Views 0 comment Print

Procedure for Physical Hearing of Appeals by CESTAT

CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...

November 15, 2021 4098 Views 0 comment Print

Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

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...

July 26, 2021 2079 Views 0 comment Print

Procedure For E-Hearing of Appeals by CESTAT

Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...

August 10, 2020 7080 Views 0 comment Print


No Service Tax on Foreign Bank Charges for Export Remittances: CESTAT Chennai

June 26, 2025 1065 Views 0 comment Print

CESTAT rules exporters are not liable for service tax on foreign bank charges deducted from export proceeds, citing previous judicial precedents.

CESTAT Dismisses Revenue’s Appeal, Confirms Final Classification of ‘Martek DHA

June 26, 2025 462 Views 0 comment Print

CESTAT Chennai dismisses Customs’ appeal against Vasta Biotech, upholding prior ‘Martech DHA’ classification due to settled legal precedent and res judicata.

Service Tax Not Applicable on Club Ads in Souvenirs or Premises

June 26, 2025 261 Views 0 comment Print

CESTAT Kolkata held that club not being an advertising agency, service tax cannot be levied for advertisement published in souvenir or any display carried out in club premises. Accordingly, service tax demand set aside.

CESTAT Upholds Penalties for Misdeclared & Undervalued Glass Chatons

June 25, 2025 417 Views 0 comment Print

ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.

No Penalty/Fine under Custom Act If Confiscation Set Aside: CESTAT Chennai

June 25, 2025 411 Views 0 comment Print

CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty. 

Brewery License Endorsement Not subject to service tax as Property Rent

June 25, 2025 432 Views 0 comment Print

CESTAT Delhi rules license fee for brewery endorsement is deemed sale of rights, not taxable as immovable property rent, clarifying service tax scope.

Weigh Bridge Services Not Business Support Service: CESTAT Delhi

June 25, 2025 390 Views 0 comment Print

CESTAT Delhi has quashed a service tax demand on Balajee Loha Ltd., ruling that weigh bridge facilities are not business support services and double taxation is impermissible.

CESTAT Abates Customs Appeals Following Sole Appellant’s Death

June 25, 2025 687 Views 0 comment Print

CESTAT Chennai abates customs appeals for Chand Kavar Bhandari, citing appellant’s death and invoking the principle of ‘no taxation of the dead’ as per Supreme Court precedent.

CENVAT Credit Recovery Invalid Without Vendor as Co-Noticee: CESTAT Kolkata

June 25, 2025 327 Views 0 comment Print

CESTAT Kolkata held that recovery of cenvat credit alleging receipt of only paper invoice without actual receipt of inputs is not tenable due to incomplete investigation carried out on the part of the department. Also held that recovery is not sustainable since vendor is not made co-noticee.

Bank charges paid to foreign bank not taxable under RCM: CESTAT Delhi

June 25, 2025 2742 Views 0 comment Print

CESTAT Delhi held that bank charges paid to foreign bank is not taxable in India under Reverse Charge Mechanism as the said services has been provided outside the taxable territory and hence outside the purview of section 66B for levy of service tax.

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