Devanand T R
DEVANAND T R is an Advocate and IPR Attorney. He’s a graduate in Law and a postgraduate in Commerce. His professional focus lies in Accounts, Taxation and Intellectual Property Rights, especially GST and Trademarks. He’s interested in legal research and passionate about legal journalism.
![Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Extended-Period-Invoking-Central-Excise-Act-Evidence-Wilful-Suppression-Wilful-Suppression-of-Facts-Fraud-Collusion-or-Wilful-Default-CESTAT-taxscan.jpg "Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]")
Extended Period for Invoking Section 11A of Central Excise Act Not Applicable Without Evidence of Wilful Suppression of Facts, Fraud, Collusion or Wilful Default: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh bench has held that the extended period for invoking Section 11A of the...
![Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Authority-for-Advance-Ruling-value-of-supply-services-AAR-taxscan.jpg "Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]")
![Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Jac-Olivol-Body-Oil-Medicament-Cosmetic-Product-Primary-Function-GST-AAR-taxscan.jpg "Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]")
![Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Composite-Supply-Supply-Composite-Supply-for-Conversion-Conversion-Conversion-of-Wheat-to-Atta-taxscan.jpg "Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]")
![Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Pre-Post-Examination-Services-Educational-Institutions-Universities-Exempted-GST-AAR-TAXSCAN.jpg "Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]")
Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that interest on delayed payment for supply of services shall be included in the value of Supply making it liable to Goods and Services Tax...
![Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Payment-Supply-Services-Included-in-Value-Supply-Liable-to-GST-AAR-TAXSCAN.jpg "Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]")
Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that prompt payment of service tax and interest by an assessee before the issuance of a Show Cause Notice (SCN)...
![Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Prompt-Payment-Prompt-Payment-of-Service-Tax-Service-Tax-Interest-CESTAT-taxscan.jpg "Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]")
Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that pre-2007 construction services provided to the Tamil Nadu Police Housing Corporation Limited (TNPHCL) should be...
![Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ConstructionServices-TNPHCL-CompositeWorks-Construction-ResidentiaL-Service-CESTAT-TAXSCAN-1.jpg "Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]")
GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]
The Authority for Advance Ruling (AAR), Uttar Pradesh has held that Goods and Services Tax (GST) is applicable on the Supervision Charges collected by the Electricity Distribution Company for...
![GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Supervision-Charges-Company-Electricity-Installation-Material-Exempt-Borne-Recipient-AAR-TAXSCAN.jpg "GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]")
ATR Training for Commercial Pilots Not a “Qualification” but Deemed “Course Completion” with No Path to Employment; No GST Exemption Available: AAAR [Read Order]
The Appellate Authority for Advance Ruling (AAAR), Uttar Pradesh has upheld that the training provided to commercial pilots for obtaining Aircraft Type Ratings (ATRs) does not qualify as a...
![ATR Training for Commercial Pilots Not a “Qualification” but Deemed “Course Completion” with No Path to Employment; No GST Exemption Available: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ATR-Training-Commercial-Pilots-Qualification-Deemed-Employment-No-GST-Exemption-Available-AAAR-TAXSCAN-1.jpg "ATR Training for Commercial Pilots Not a “Qualification” but Deemed “Course Completion” with No Path to Employment; No GST Exemption Available: AAAR [Read Order]")
Co-operative Societies Eligible for Deduction u/s 80P(2)(d) of IT Act on Interest & Dividend received from Co-operative Banks and Societies: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that co-operative societies are eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961 on interest and dividend...
![Co-operative Societies Eligible for Deduction u/s 80P(2)(d) of IT Act on Interest & Dividend received from Co-operative Banks and Societies: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Co-operative-Societies-Deduction-IT-Act-Interest-Dividend-Co-operative-Banks-Societies-ITAT-TAXSCAN.jpg "Co-operative Societies Eligible for Deduction u/s 80P(2)(d) of IT Act on Interest & Dividend received from Co-operative Banks and Societies: ITAT [Read Order]")
Delhi HC Directs Release of Excess Tax Adjustment as Set-off of Refund Against Outstanding Tax Demands Limited to 20% of Disputed Demand [Read Order]
The High Court of Delhi has directed the release of excess tax adjustment by the Assessing Officer (AO) on the finding that the set-off of refund against the outstanding tax demands is limited to 20%...
![Delhi HC Directs Release of Excess Tax Adjustment as Set-off of Refund Against Outstanding Tax Demands Limited to 20% of Disputed Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delhi-HC-Directs-Release-of-Excess-Tax-Adjustment-Set-off-of-Refund-Outstanding-Tax-Demands-Limited-Disputed-Demand-TAXSCAN.jpg "Delhi HC Directs Release of Excess Tax Adjustment as Set-off of Refund Against Outstanding Tax Demands Limited to 20% of Disputed Demand [Read Order]")