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.
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.
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.
- ED Raids Anil Ambani-Linked Firms Over Rs. 3,000 Cr Yes Bank Loan Fraud; SBI Labels Him ‘Fraud’ Account Holder - July 24, 2025
- Customs Act Applies, But Baggage Rules Don’t Cover Transit Passengers: CESTAT Issues Corrigendum - July 24, 2025
- Cheque Bounce Complaint Valid Even Without Naming Partnership Firm as Accused: Supreme Court - July 24, 2025
