![Advertisement and Promotional Expenses Incurred “On Own Account” Cannot be Added to Customs Value of Imports: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/500x300_2105045-customs-value-taxscan.webp "Advertisement and Promotional Expenses Incurred “On Own Account” Cannot be Added to Customs Value of Imports: CESTAT [Read Order]")
Advertisement and Promotional Expenses Incurred “On Own Account” Cannot be Added to Customs Value of Imports: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi set aside the demand of over ₹21.85 crore in differential...
![Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104918-testing-samples-in-house-laboratory-exciseable-activity-cestat-taxscan.webp "Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]")
![Post-Closure Invoices Invalid for CENVAT Credit Transfer: CESTAT Rejects RSPL’s Claim of ₹26 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104885-cestat-invoice-taxscan.webp "Post-Closure Invoices Invalid for CENVAT Credit Transfer: CESTAT Rejects RSPL’s Claim of ₹26 Lakh [Read Order]")
![Service Tax Demand Based on Photocopy of Bill Unsustainable when Marriage Palace’s Receipts Below Exemption Limit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2103970-service-tax-demand-taxscan2.webp "Service Tax Demand Based on Photocopy of Bill Unsustainable when Marriage Palace’s Receipts Below Exemption Limit: CESTAT [Read Order]")
![CENVAT Credit Allowed on Mining Services Used for Bauxite Extraction: CESTAT Dismisses Revenue Appeal Against Bharat Aluminium [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103789-cenvat-credit-bharat-aluminium-mining-services-bauxite-extraction-taxscan.webp "CENVAT Credit Allowed on Mining Services Used for Bauxite Extraction: CESTAT Dismisses Revenue Appeal Against Bharat Aluminium [Read Order]")
Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi upheld the levy of service tax on commission income earned under Business Auxiliary Services (BAS)....
![Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103292-business-auxilary-service-taxscan.webp "Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]")
Rajasthan State Road Transport Corp Not Liable for Service Tax on Display of Govt Advertisements on Buses : CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) observed that the appellant, being a government-owned transport undertaking, was not liable to pay...
![Rajasthan State Road Transport Corp Not Liable for Service Tax on Display of Govt Advertisements on Buses : CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101199-rajasthan-state-road-transport-corporation-charitable-nature-itat-taxscan.webp "Rajasthan State Road Transport Corp Not Liable for Service Tax on Display of Govt Advertisements on Buses : CESTAT [Read Order]")
Reliance on Form 26AS Insufficient & Notice Time-Barred: CESTAT sets aside Service Tax Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed an appeal, setting aside a service tax demand by holding that reliance on Form 26AS was insufficient...
![Reliance on Form 26AS Insufficient & Notice Time-Barred: CESTAT sets aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100804-form-26as-notice-time-barred-cestat-service-tax-service-tax-demand-taxscan.webp "Reliance on Form 26AS Insufficient & Notice Time-Barred: CESTAT sets aside Service Tax Demand [Read Order]")
![Claim for 12% Interest on Service Tax Refund: CESTAT Upholds 6% Interest [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100807-interest-service-tax-refund-cestat-interest-taxscan.webp "Claim for 12% Interest on Service Tax Refund: CESTAT Upholds 6% Interest [Read Order]")
Proceedings Against Deceased Proprietor 'Void Ab Initio': CESTAT Quashes Service Tax Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed an appeal, holding that tax assessment proceedings abate upon the death of a sole proprietor, and any...
![Proceedings Against Deceased Proprietor Void Ab Initio: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100782-proceedings-deceased-proprietor-void-ab-initio-cestat-service-tax-demand-taxscan.webp "Proceedings Against Deceased Proprietor Void Ab Initio: CESTAT Quashes Service Tax Demand [Read Order]")
![CESTAT Sets aside Service Tax demand on Insurance Surveyor, Cites No Suppression [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100461-cestat-new-delhi-service-tax-demand-taxscan.webp "CESTAT Sets aside Service Tax demand on Insurance Surveyor, Cites No Suppression [Read Order]")
Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]
In a detailed classification ruling, the CESTAT Principal Bench, New Delhi, has held that the imported “Cap Sub-Assembly for Door Outside Handle” possesses the essential character of a finished door...
![Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100155-door-handle-cap-sub-assembly-vehicle-body-cestat-taxscan.webp "Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]")