![Extra Charges on Resold Cargo Space Are Principal-to-Principal Trading, Not Taxable as BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078598-extra-charges-resold-cargo-taxscan.webp "Extra Charges on Resold Cargo Space Are Principal-to-Principal Trading, Not Taxable as BAS: CESTAT [Read Order]")
Extra Charges on Resold Cargo Space Are Principal-to-Principal Trading, Not Taxable as BAS: CESTAT [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that extra charges collected on resold cargo space by a freight...
![License to Run Duty-Free Shops Constitutes Renting of Immovable Property, Not Liable to Service Tax under Airport Service Before 2010: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078666-license-to-run-duty-free-shops-duty-free-shops-taxscan.webp "License to Run Duty-Free Shops Constitutes Renting of Immovable Property, Not Liable to Service Tax under Airport Service Before 2010: CESTAT [Read Order]")
![Fresh Refund Claim u/s 27(1-B) of Customs Act Not Required as Original Claim Filed in Time Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078611-fresh-refund-customs-act-madras-hc-taxscan.webp "Fresh Refund Claim u/s 27(1-B) of Customs Act Not Required as Original Claim Filed in Time Madras HC Quashes Order [Read Order]")
![No Evidence of Export Attempt of Prohibited Shark Fins: CESTAT Quashes Confiscation and Penalty, Clarifies ‘Attempt to Export’ [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078344-export-attempt-prohibited-shark-fins-cestat-attempt-export-taxscan.webp "No Evidence of Export Attempt of Prohibited Shark Fins: CESTAT Quashes Confiscation and Penalty, Clarifies ‘Attempt to Export’ [Read Order]")
![Delhi HC Directs CESTAT to Hear Appeal on Duty Demand for Second Container Seized from Godown With 50% Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078361-delhi-hc-cestat-cestat-to-hear-appeal-hear-appeal-on-duty-demand-taxscan.webp "Delhi HC Directs CESTAT to Hear Appeal on Duty Demand for Second Container Seized from Godown With 50% Pre-Deposit [Read Order]")
Construction Services Provided to Educational Institutions and Hospitals Are Not Taxable: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that construction services provided to educational institutions and charitable hospitals are not liable...
![Construction Services Provided to Educational Institutions and Hospitals Are Not Taxable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078384-educational-construction-taxscan.webp "Construction Services Provided to Educational Institutions and Hospitals Are Not Taxable: CESTAT [Read Order]")
Construction of Independent Residential Houses for Personal Use Not Taxable as ‘Residential Complex Service’: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the construction of independent residential houses for personal use does not fall within the scope of...
![Construction of Independent Residential Houses for Personal Use Not Taxable as ‘Residential Complex Service’: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078387-construction-independent-residential-houses-taxable-as-cestat-taxscan.webp "Construction of Independent Residential Houses for Personal Use Not Taxable as ‘Residential Complex Service’: CESTAT [Read Order]")
Mere Assembly of Imported Components can make “e-Rickshaw”: CESTAT upholds Differential Customs Duty Demand, Penalty and Interest [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench at New Delhi, has held that the import of essential components of an electric rickshaw (E-rickshaw), even in...
![Mere Assembly of Imported Components can make “e-Rickshaw”: CESTAT upholds Differential Customs Duty Demand, Penalty and Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078370-mere-assembly-of-imported-components-imported-components-can-make-e-rickshaw-taxscan.webp "Mere Assembly of Imported Components can make “e-Rickshaw”: CESTAT upholds Differential Customs Duty Demand, Penalty and Interest [Read Order]")
![Govt Exempts Customs Duty and AIDC on Cotton Imports for a Limited Period [Read Notification]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078196-govt-exempts-customs-duty-customs-duty-taxscan.webp "Govt Exempts Customs Duty and AIDC on Cotton Imports for a Limited Period [Read Notification]")
Classification of Goods: Madras HC Directs CESTAT to Consider Precedents Cited by BenQ India While Entertaining Appeal [Read Order]
The Madras High Court has directed the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) to take into account judicial precedents mentioned by BenQ India in relation to the...
![Classification of Goods: Madras HC Directs CESTAT to Consider Precedents Cited by BenQ India While Entertaining Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078043-classification-goods-taxscan.webp "Classification of Goods: Madras HC Directs CESTAT to Consider Precedents Cited by BenQ India While Entertaining Appeal [Read Order]")
Without Acknowledgement or Returned Cover from Customs Dept, Assessee’s Statement on Date of Receipt of Order Prevails: Madras HC [Read Order]
The Madras High Court has ruled that in the absence of acknowledgement or returned cover evidencing service of the customs adjudication order by the customs dept, the assessee’s statement regarding...
![Without Acknowledgement or Returned Cover from Customs Dept, Assessee’s Statement on Date of Receipt of Order Prevails: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078046-without-acknowledgement-or-returned-cover-from-customs-dept-taxscan.webp "Without Acknowledgement or Returned Cover from Customs Dept, Assessee’s Statement on Date of Receipt of Order Prevails: Madras HC [Read Order]")
![Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077984-excise-duty-evasion-fraudulent-cenvat-credit-availment-cestat-upholds-penalty-taxscan.webp "Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]")