![Excise Duty not leviable by Student Almanac and Teacher Planner: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Excise-Duty-Excise-Duty-not-leviable-Student-Almanac-and-Teacher-Planner-Student-Almanac-Teacher-Planner-CESTAT-taxscan.jpg "Excise Duty not leviable by Student Almanac and Teacher Planner: CESTAT [Read Order]")
Excise Duty not leviable by Student Almanac and Teacher Planner: CESTAT [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that no excise duty is required for teacher planners or...
![No Service Tax on Advertising Agency against Amount Payable to Media Companies on Behalf of their Clients: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ad-agency.jpg "No Service Tax on Advertising Agency against Amount Payable to Media Companies on Behalf of their Clients: CESTAT [Read Order]")
![Relief for NRAI: CESTAT finds No Actual User Condition in Exemption Notification, Permits Sale of Imported Arms [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/NRAI.jpg "Relief for NRAI: CESTAT finds No Actual User Condition in Exemption Notification, Permits Sale of Imported Arms [Read Order]")
![Win for Air India: CESTAT Rules CBIC Circular on IGST for Repaired Goods Re-Imports based on GST Council Minutes Unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-New-Delhi-Air-India-taxscan.jpg "Win for Air India: CESTAT Rules CBIC Circular on IGST for Repaired Goods Re-Imports based on GST Council Minutes Unsustainable [Read Order]")
![Time Limit For Filing Refund Application Cannot Rejected Merely Because of Unauthorized Tax Collection: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Tax-Refund.jpg "Time Limit For Filing Refund Application Cannot Rejected Merely Because of Unauthorized Tax Collection: CESTAT [Read Order]")
“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]
As per the ruling of the Delhi Bench Of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), the value of "premium" or "salami" is subject to service tax under "renting of immovable...
![“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Delhi-CESTAT-Service-Tax-Renting-Of-Immovable-Property-Taxscan.jpg "“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]")
![Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Services-Rendered-Construction-of-Roads-Exigible-to-Service-Tax-Service-Tax-CESTAT-Construction-not-Exigible-to-Service-Tax-taxscan.jpg "Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Annual-Digest-Indirect-Tax-Annual-Digest-Part-20-taxsacn.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-CESTAT-Customs-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]")
No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that no customs duty is applicable on the importation of pregnancy test kits, as these kits utilize...
![No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-New-Delhi-Customs-Duty-Customs-Duty-for-Pregnancy-Test-Kits-Agglutinating-Sera-Taxscan.jpg "No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component [Read Order]")
Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]
In a significant case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty imposed under section 112 of the Customs Act, 1962 as it was...
![Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Mis-Declaration-Nature-of-Goods-Bill-of-Entry-CESTAT-Penalty-Customs-Act-taxscan.jpg "Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]")
Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT [Read Order]
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal, held that in the absence of recourse to section 28 of Customs Act, 1962, ingredients for invoking...
![Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-New-Delhi-Excise-and-Customs-Customs-Act-Section-111-of-Customs-Act-taxscan-1.jpg "Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT [Read Order]")