![Retrospective Amendments Inapplicable to Old Imports Where No Bond or Bank Guarantee was Executed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Bank-Guarantee-site-img.jpg "Retrospective Amendments Inapplicable to Old Imports Where No Bond or Bank Guarantee was Executed: CESTAT [Read Order]")
Retrospective Amendments Inapplicable to Old Imports Where No Bond or Bank Guarantee was Executed: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that retrospective amendments to exemption notifications...
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SEZs-CESTAT-Refund-Reassessment-taxscan.jpg "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
![Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Penalty-CESTAT-Taxscan-1.jpg "Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]")
![CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Proper-filing-ST-3-Returns-Statutory-Returns-CESTAT-Service-Tax-Demand-Extended-Period-taxscan.jpg "CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]")
![Design and Development Services to Foreign Clients Independently Qualify as Export, Not Intermediary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Design-and-Development-Services-Development-Services-Foreign-Clients-taxscan.jpg "Design and Development Services to Foreign Clients Independently Qualify as Export, Not Intermediary: CESTAT [Read Order]")
Relief for ITI Ltd: CESTAT Rules No Misdeclaration in Software Valuation for Telecom Imports [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that there was no misdeclaration by ITI Ltd. in the valuation of software imported as part of telecom...
![Relief for ITI Ltd: CESTAT Rules No Misdeclaration in Software Valuation for Telecom Imports [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-for-ITI-Ltd-ITI-Ltd-CESTAT-CESTAT-Rules-taxscan.jpg "Relief for ITI Ltd: CESTAT Rules No Misdeclaration in Software Valuation for Telecom Imports [Read Order]")
Win for Adyar Ananda Bhavan: CESTAT Rules "Heat Wave Frying System" Classifies as Other Machinery, Not Kitchen Machines [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled in favor of Adyar Ananda Bhavan Sweets & Snacks, holding that the imported “Namkeen System HWF 2412”...
![Win for Adyar Ananda Bhavan: CESTAT Rules Heat Wave Frying System Classifies as Other Machinery, Not Kitchen Machines [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Win-for-Adyar-Ananda-Bhavan-Adyar-Ananda-Bhavan-CESTAT-taxscan.jpg "Win for Adyar Ananda Bhavan: CESTAT Rules Heat Wave Frying System Classifies as Other Machinery, Not Kitchen Machines [Read Order]")
![Relief for Yamaha: CESTAT Orders Full Interest on Erroneous NCCD Deposit Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Yamaha.jpg "Relief for Yamaha: CESTAT Orders Full Interest on Erroneous NCCD Deposit Refund [Read Order]")
CESTAT upheld the demand for service tax as it was non-payment of service tax on an act of suppression to evade payment of duty [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the demand for service tax as it was due to the non-payment of service tax on an act of...
![CESTAT upheld the demand for service tax as it was non-payment of service tax on an act of suppression to evade payment of duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/service-tax-site-img-1-1.jpg "CESTAT upheld the demand for service tax as it was non-payment of service tax on an act of suppression to evade payment of duty [Read Order]")
Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Principal Bench at New Delhi has held that service tax cannot be imposed on a notional or hypothetical amount of interest that tax...
![Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notional-income-site-img.jpg "Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]")
![Confirmation of Service Tax Higher than Proposed Demand in SCN is Not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-SCN-TAXSCAN.jpg "Confirmation of Service Tax Higher than Proposed Demand in SCN is Not Valid: CESTAT [Read Order]")
Clarificatory Circular aiding Parent Provision can be Retrospective: Supreme Court sustains 1% AIR Customs Duty on Soyabean Meal [Read Order]
The Supreme Court of India recently clarified the retrospective applicability of clarificatory circulars issued against a statute, while proceeding to sustain the 1% All Industry Rate (AIR) Customs...
![Clarificatory Circular aiding Parent Provision can be Retrospective: Supreme Court sustains 1% AIR Customs Duty on Soyabean Meal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Supreme-Court-Customs-Duty-on-Soybean-Meal-TAXSCAN.jpg "Clarificatory Circular aiding Parent Provision can be Retrospective: Supreme Court sustains 1% AIR Customs Duty on Soyabean Meal [Read Order]")