![Assumed Suppression of Material Facts cannot Allege Intention to Evade Tax: CESTAT Held Goods not Liable for Confiscation or Penalties [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2129032-assumed-suppression-of-material-facts-evade-tax-cestat-held-goods-liable-for-confiscation-or-penalties-.webp "Assumed Suppression of Material Facts cannot Allege Intention to Evade Tax: CESTAT Held Goods not Liable for Confiscation or Penalties [Read Order]")
Assumed Suppression of Material Facts cannot Allege Intention to Evade Tax: CESTAT Held Goods not Liable for Confiscation or Penalties [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench, ruled against the order of the Principal Commissioner of Customs...
![Import of Spare Power Supply Not Subject to BIS Licence Requirement: CESTAT Sets Aside Customs Confiscation and Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/03/09/2128478-import-of-spare-power-supply-subject-bis-licence-requirement-cestat-customs-confiscation-penalty-.webp "Import of Spare Power Supply Not Subject to BIS Licence Requirement: CESTAT Sets Aside Customs Confiscation and Penalty [Read Order]")
![No Service Tax on CII for Facilitating Members’ Participation in Overseas Business Exhibitions for a Fee: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/27/2127317-no-service-tax-on-cii-members-participation-business-exhibitions-cestat-.webp "No Service Tax on CII for Facilitating Members’ Participation in Overseas Business Exhibitions for a Fee: CESTAT [Read Order]")
![ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126640-cestat-new-delhi-atf-aircraft-warehouses-excise-exemption-atf-exemption-foreign-going-aircraft-aviation-fuel-taxscan.webp "ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]")
![Penalty u/s 108 Cannot Rely On Unverified Statements Recorded: CESTAT sets aside ₹10 Crore Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126616-penalty-cannot-rely-on-unverified-statements-recorded-cestat-crore-penalty-.webp "Penalty u/s 108 Cannot Rely On Unverified Statements Recorded: CESTAT sets aside ₹10 Crore Penalty [Read Order]")
Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the consumption of electricity cannot form the sole basis for making an allegation of...
![Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126218-electricity-consumption-alone-cannot-establish-suppressed-manufacture-cestat-rejects-excise-demand-scented-supari.webp "Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]")
Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, New Delhi Bench, held that a Customs Broker is not required to conduct physical verification of exporters and may rely upon government-issued...
![Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125124-customs-broker-physical-kyc-verification-exporters-presumed-authentic-cestat-taxscan.webp "Customs Broker Not Required to Conduct Physical KYC Verification of Exporters, Govt Issued Certificates Presumed Authentic: CESTAT [Read Order]")
Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi has held that use of an imported helicopter for non-revenue private flights violates Condition No. 104 of the ...
![Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124804-cestat-new-delhi-helicopter-non-revenue-private-flights-confiscation-imported-helicopter-taxscan.webp "Use of Imported Helicopter for Non-Revenue Private Flights Violates Condition No. 104: CESTAT Upholds Confiscation [Read Order]")
Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi has held that service tax paid under the PAN of a partner is liable to be adjusted against the liability of the...
![Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124806-cestat-new-delhi-service-tax-partners-pan-firms-liability-cestat-service-tax-partner-pan-service-tax-taxscan.webp "Service Tax Paid Under Partner’s PAN to Be Adjusted Against Firm’s Liability: CESTAT Partly Allows Appeal [Read Order]")
CESTAT Upholds Service Tax Demand u/s 73(2) on Security Agency, Grants Cum-Tax Benefit on Recalculation [Read Order]
The Principal Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi has upheld the confirmation of service tax demand, interest and penalties arising out of alleged...
![CESTAT Upholds Service Tax Demand u/s 73(2) on Security Agency, Grants Cum-Tax Benefit on Recalculation [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124671-cestat-service-tax-demand-security-grants-cum-tax-recalculation-taxscan.webp "CESTAT Upholds Service Tax Demand u/s 73(2) on Security Agency, Grants Cum-Tax Benefit on Recalculation [Read Order]")
Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed the Revenue’s appeal seeking invocation of the extended period of limitation in the case of IDP...
![Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121689-cestat-new-delhi-idp-education-idp-education-case-cestat-ruling-in-favour-of-idp-education-taxscan.webp "Extended Period cannot be invoked when Normal Period Demand settled on Merits: CESTAT favours IDP Education [Read Order]")
Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ),New Delhi (Principal Bench) held that the cash calls in oil and gas from Unincorporated joint ventures are not taxable as service...
![Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121681-cash-calls-in-oil-gas-from-unincorporated-joint-ventures-not-taxable-service-cestat-quashes-service-tax-demand-taxscan.webp "Cash Calls in Oil & Gas from Unincorporated Joint Ventures Not Taxable as Service: CESTAT Quashes Service Tax Demand [Read Order]")