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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 156 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 186 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 Export Commission Without Direct Nexus: CESTAT Ahmedabad

June 24, 2025 513 Views 0 comment Print

CESTAT Ahmedabad rules export commissions aren’t subject to service tax under reverse charge without a direct contract between the Indian exporter and foreign agent.

Nickel Hydroxide Powder Classified Under CTH 3824, Not CTH 2825

June 24, 2025 492 Views 0 comment Print

Nickel Hydroxide powder with additives like cobalt and graphite was classifiable as a miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as an inorganic chemical under CTH 2825.

No Service Tax on Royalty paid for permanent right to use trademark: CESTAT Delhi

June 23, 2025 708 Views 0 comment Print

CESTAT Delhi rules royalty for permanent trademark use is a ‘deemed sale,’ not subject to service tax. Explains the nuances of exclusive, long-term licenses.

CESTAT Delhi Upholds Redemption Fine for Missing Seized Goods

June 22, 2025 639 Views 0 comment Print

CESTAT Delhi rules on missing fabric rolls after customs seizure. Taxpayer liable for redemption fine on goods lost from custody, overturning prior decision.

Service Tax Demand Abates After Liquidation, CESTAT Rules on Unclaimed Dues

June 22, 2025 588 Views 0 comment Print

CESTAT Chennai rules a service tax demand against Veesons Energy Systems Pvt. Ltd. abates, as it was not part of the approved resolution plan and no continuance application was filed after liquidation.

CESTAT Bangalore Orders Unjust Enrichment Review in ₹25 Lakh Refund Case

June 21, 2025 450 Views 0 comment Print

CESTAT Bangalore remands GSEC Limited’s ₹25 lakh refund case to Commissioner (Appeals) to determine unjust enrichment applicability.

Customs Broker Not Liable for Misdeclaration; Revocation of License & Penalty Set Aside

June 21, 2025 1482 Views 0 comment Print

CESTAT Mumbai overturns Customs Broker license revocation and penalty, ruling no CBLR violation if KYC is verified and actions are based on documents from an intermediary.

Customs Redemption Fine & Penalty Set Aside as Goods Allowed for Re-Export

June 21, 2025 867 Views 0 comment Print

CESTAT Mumbai sets aside redemption fine and penalty on Durga Computers, affirming goods allowed for re-export cannot incur such charges.

Custom Duty Remission allowed on Imported Goods Destroyed by Fire

June 21, 2025 1524 Views 0 comment Print

CESTAT Chennai allows Piramal Enterprises customs duty remission for imported goods destroyed in a fire, citing non-applicability of exemption conditions.

Customs Section 114AA Penalty Requires Proof of Knowledge & Intent to aid Undue Advantage

June 21, 2025 1203 Views 0 comment Print

CESTAT Delhi rules penalties under Customs Act 114(iii) and 114AA require proven knowledge and intent. Overturns penalty on shipping agency in export diversion case, citing prior ruling.

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