![CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/500x300_2044767-cestat-re-determining-value-cds-imported-hp-india-transaction-value-customs-valuation-rules-taxscan.webp "CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]")
CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bench in New Delhi has ruled that the re-determination value of the CDs that HP...
![Intention Must be Proven for Imposing Penalty u/s 114AA of Customs Act for Obtaining Undue Export Advantage: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/250x150_2041976-undue-export.webp "Intention Must be Proven for Imposing Penalty u/s 114AA of Customs Act for Obtaining Undue Export Advantage: CESTAT [Read Order]")
![€1 Million Cancelled Invoice for Post-Contract Services Not Dutiable as Additional Consideration for Imports: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/250x150_2041944-invoice.webp "€1 Million Cancelled Invoice for Post-Contract Services Not Dutiable as Additional Consideration for Imports: CESTAT [Read Order]")
![Fabric Rolls Missing from Taxpayer’s Custody After Legal Seizure: CESTAT Upholds Redemption Fine [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/250x150_2041938-fabric-rolls-fabric-rolls-missing-fabric-rolls-missing-from-taxpayers.webp "Fabric Rolls Missing from Taxpayer’s Custody After Legal Seizure: CESTAT Upholds Redemption Fine [Read Order]")
![Notional Interest on Security Deposits for Locker Rentals Not Taxable as Service Value: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/250x150_2041942-locker-rentals.webp "Notional Interest on Security Deposits for Locker Rentals Not Taxable as Service Value: CESTAT [Read Order]")
Contradictions Surface in Document Submission Claims Regarding Export Exemptions: CESTAT remands Case [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi bench has remanded a case, an exporter of man-made fabrics, over service tax exemption claims over contradictions in...
![Contradictions Surface in Document Submission Claims Regarding Export Exemptions: CESTAT remands Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041931-contradictions-surface-in-document-submission-document-submission-taxscan.webp "Contradictions Surface in Document Submission Claims Regarding Export Exemptions: CESTAT remands Case [Read Order]")
Rent Paid to Directors in Personal Capacity Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that rent paid by a company to its Directors in their individual capacity is not subject to...
![Rent Paid to Directors in Personal Capacity Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041824-rent-paid-to-directors-directors-in-personal-capacity-directors-in-personal-capacity-not-taxable-taxscan.webp "Rent Paid to Directors in Personal Capacity Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]")
![Profit from Subcontracted GTA Service Not Taxable under Business Auxiliary Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041225-profit-gta-service-taxscan.webp "Profit from Subcontracted GTA Service Not Taxable under Business Auxiliary Service: CESTAT [Read Order]")
No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench, ruled that service tax is not payable on income declared under Section 194J of the Income Tax...
![No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan-1.jpg "No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]")
![Quotations from Unrelated Suppliers Not a Valid Basis for Customs Revaluation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Quotations-Unrelated-Suppliers-Customs-Revaluation-CESTAT-taxscan.jpg "Quotations from Unrelated Suppliers Not a Valid Basis for Customs Revaluation: CESTAT [Read Order]")
Physical Verification At Exporter’s Premises Not Mandatory for Customs Brokers, Verification via Reliable Documents is Sufficient: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, held that physical verification of the exporter’s premises is not mandatory for Customs Brokers...
![Physical Verification At Exporter’s Premises Not Mandatory for Customs Brokers, Verification via Reliable Documents is Sufficient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Brokers-Physical-Verification-At-Exporters-Premises-CESTAT-taxscan.jpeg "Physical Verification At Exporter’s Premises Not Mandatory for Customs Brokers, Verification via Reliable Documents is Sufficient: CESTAT [Read Order]")
Branded Pan Masala and Gutkha Cleared Without Paying Excise Duty: CESTAT upholds Evasion Charges [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld excise duty evasion charges, citing clandestine manufacture and clearance of Pan Masala and...
![Branded Pan Masala and Gutkha Cleared Without Paying Excise Duty: CESTAT upholds Evasion Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-New-Delhi-CESTAT-Upholds-Excise-Duty-taxscan.jpg "Branded Pan Masala and Gutkha Cleared Without Paying Excise Duty: CESTAT upholds Evasion Charges [Read Order]")