Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Weekly Flashback for the period 01 To 07 June, 2025.

No Service Tax Payable On Artwork Charges: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on artwork charges.

Coaching Institute Not Liable To Pay Service Tax On Hostel Fees Received For Non-Residential Courses: CESTAT

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that coaching institutes are not liable to pay service tax on hostel fees received for non-residential courses.

Knowledge And Intention Must For Imposing Penalty U/s 114AA Of Customs Act: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that knowledge and intention is must (sine qua non) for imposing penalty under section 114AA of the Customs Act. 

Customs Dept. Can’t Invoke Section 28AAA Without DGFT First Initiating License Cancellation: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that jurisdiction under section 28AAA of the Customs Act could have been invoked without the Directorate General of Foreign Trade (DGFT) having initiated the process for cancellation of the license.

Statements Made U/s 108 Of Customs Act Can’t Be Relied Upon If Procedure U/s 138B Is Not Followed: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that statements made under Section 108 of Customs Act cannot be relied upon if procedure under Section 138B is not followed.