![Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061217-dgft-itat-taxscan.webp "Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]")
Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that recovery under Section 28AAA of the Customs Act...
![Auto AC Parts Like Filters, Valves Must Be Classified Under Specific Tariff Heads, Not General ‘Parts of Air Conditioners’: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061115-auto-ac-parts-2.webp "Auto AC Parts Like Filters, Valves Must Be Classified Under Specific Tariff Heads, Not General ‘Parts of Air Conditioners’: CESTAT [Read Order]")
![Reduced Penalty u/s 78 of GST Applies If Tax and Interest Paid Within 30 Days of Demand Order: CESTAT Cuts Penalty to 25% [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061113-reduced-penalty-penalty-reduced-penalty-section-78-of-gst-applies-section-78-of-gst-applies-taxscan.webp "Reduced Penalty u/s 78 of GST Applies If Tax and Interest Paid Within 30 Days of Demand Order: CESTAT Cuts Penalty to 25% [Read Order]")
![CESTAT Allows Customs Duty Exemption on HIV Test Kits Which Qualify as Life-Saving Diagnostic Kits [Read Order]](https://images.taxscan.in/h-upload/2025/07/06/250x150_2059774-cestat-cestat-allows-customs-duty-exemption-customs-duty-exemption-customs-duty-taxscan.webp "CESTAT Allows Customs Duty Exemption on HIV Test Kits Which Qualify as Life-Saving Diagnostic Kits [Read Order]")
![Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2058909-2041840-penalty-us-2711c-estimated-itat-penalty-absence-concealment-taxscan-1.webp "Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]")
Demand of Service Tax cannot be Solely based on Income Tax Data in Form 26AS: CESTAT Quashes Demand [Read Order]
In a recent case, the New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that the service tax demand cannot be based solely on Income Tax Data in Form 26AS...
![Demand of Service Tax cannot be Solely based on Income Tax Data in Form 26AS: CESTAT Quashes Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2058908-income-tax-update-form-26as-taxscan.webp "Demand of Service Tax cannot be Solely based on Income Tax Data in Form 26AS: CESTAT Quashes Demand [Read Order]")
Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that affiliation fees collected by a university are not taxable under service tax, and rental...
![Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058587-affiliation-fees-collected-universities-taxable-under-service-tax-rental-income-cestat-taxscan.webp "Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]")
Wafers are entitled to reduced rate of excise duty under exemption notification: CESTAT sets aside Order [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that ‘Wafers’ are entitled to reduced rate of excise duty under exemption notification and set aside the...
![Wafers are entitled to reduced rate of excise duty under exemption notification: CESTAT sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057584-wafers.webp "Wafers are entitled to reduced rate of excise duty under exemption notification: CESTAT sets aside Order [Read Order]")
Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the confiscation of smuggled foreign-origin cigarettes and the imposition of a penalty, holding that...
![Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/500x300_2056175-taxscain-38.webp "Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]")
Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that royalty and dead rent collected by the State Government for granting mining rights do not amount to...
![Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055076-royalty-royalty-and-dead-rent-dead-rent-collected-by-state-for-mining-rights-state-for-mining-rights-taxscan.webp "Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]")
![No Service Tax Payable on affiliation fees collected from Affiliated colleges: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055060-cestat-cestat-new-delhi-service-tax-exemption-taxscan.webp "No Service Tax Payable on affiliation fees collected from Affiliated colleges: CESTAT [Read Order]")
Relief to Taj SATS Air Catering, No Service Tax Leviable When VAT was paid on sale of food & beverages: CESTAT [Read Order]
In a ruling in favor of Taj Sats Air Catering Limited, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable when VAT was...
![Relief to Taj SATS Air Catering, No Service Tax Leviable When VAT was paid on sale of food & beverages: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055078-cestat-taj-sats-air-catering-service-tax-taxscan.webp "Relief to Taj SATS Air Catering, No Service Tax Leviable When VAT was paid on sale of food & beverages: CESTAT [Read Order]")