![CESTAT Rules Assessable Value Must Be CIF with Air Freight Limited to 20% of FOB, Not Ex-Works [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081369-cestat-rules-assessable-value-taxscan.webp "CESTAT Rules Assessable Value Must Be CIF with Air Freight Limited to 20% of FOB, Not Ex-Works [Read Order]")
CESTAT Rules Assessable Value Must Be CIF with Air Freight Limited to 20% of FOB, Not Ex-Works [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that assessable value must be based on CIF, with...
![CESTAT quashes Customs Broker License Revocation as SCN and Order Issued Beyond Mandatory Time Limits under CBLR Regulation 17 [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/250x150_2079972-cestat-quashes-customs-broker-license-revocation-scn-taxscan.webp "CESTAT quashes Customs Broker License Revocation as SCN and Order Issued Beyond Mandatory Time Limits under CBLR Regulation 17 [Read Order]")
![Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2079085-relief-for-bentley-motors-cestat-penalty-rules-exporter-liable-importers-undervaluation-taxscan.webp "Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]")
![Dept Audit Findings Alone Insufficient to Invoke Extended Period Without Intent to Evade or Wilful Suppression: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078782-dept-audit-findings-insufficient-invoke-extended-period-intent-evade-wilful-suppression-cestat-taxscan.webp "Dept Audit Findings Alone Insufficient to Invoke Extended Period Without Intent to Evade or Wilful Suppression: CESTAT [Read Order]")
![Extra Charges on Resold Cargo Space Are Principal-to-Principal Trading, Not Taxable as BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_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]")
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]")
Customs Brokers Not Liable if Client Shuts Down After Verified Transactions: CESTAT Rules No Violation Under Regulation 10(n) [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a customs broker cannot be held liable under Regulation 10(n) of the Customs Broker Licensing ...
![Customs Brokers Not Liable if Client Shuts Down After Verified Transactions: CESTAT Rules No Violation Under Regulation 10(n) [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076713-customs-brokers-cestat-rules-taxscan.webp "Customs Brokers Not Liable if Client Shuts Down After Verified Transactions: CESTAT Rules No Violation Under Regulation 10(n) [Read Order]")
Mandatory UK Registration Does Not Deny ‘New Car’ Status: CESTAT Grants 60% Concessional Duty on Imported Bentley [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a car imported into India remains “new” for customs purposes even if it was registered abroad before ...
![Mandatory UK Registration Does Not Deny ‘New Car’ Status: CESTAT Grants 60% Concessional Duty on Imported Bentley [Read Order]](https://images.taxscan.in/h-upload/2025/08/11/500x300_2075761-cestat-delhi-mandatory-uk-registration-taxscan.webp "Mandatory UK Registration Does Not Deny ‘New Car’ Status: CESTAT Grants 60% Concessional Duty on Imported Bentley [Read Order]")
Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a ₹3,05,92,67 service tax demand by the Department for the extended period of limitation and held that...
![Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071862-coaching-centre-evade-tax-cestat-extended-period-service-tax-demand-and-penalty-taxscan.webp "Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]")
Coaching Centre Not a Recognised Educational Institution: CESTAT upholds Service Tax under ‘Commercial Training or Coaching Service’ for Normal Period
The New Delhi Bench of the Customs, Excise and Services Tax Appellate Tribunal (CESTAT) upheld the levy of the service tax under “Commercial Training or Coaching Service” for the normal period and...
Relief to Bosch: CESTAT Rules Notional Cost of Free Designs from Maruti Not Part of Excise Duty Valuation [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) granted relief to Bosch Ltd and ruled that the notional cost of free design and drawings provided by Maruti Suzuki...
![Relief to Bosch: CESTAT Rules Notional Cost of Free Designs from Maruti Not Part of Excise Duty Valuation [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071218-bosch-maruthi-taxscan.webp "Relief to Bosch: CESTAT Rules Notional Cost of Free Designs from Maruti Not Part of Excise Duty Valuation [Read Order]")