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.
![“Rapigro” is a “Plant Growth Regulator”, 18% GST Applies: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rapigro-Plant-Growth-Regulator-Growth-Regulator-18-GST-Applies-18-GST-GST-AAR-Taxscan.jpg "“Rapigro” is a “Plant Growth Regulator”, 18% GST Applies: AAR [Read Order]")
“Rapigro” is a “Plant Growth Regulator”, 18% GST Applies: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat has held that the applicant’s product “Rapigro” is a “Plant Growth Regulator” that attracts Goods and...
![Chocolate Chikkies Containing Coca attract 18% GST & other Chikkies Without Coca attracts 5%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Chocolate-Chikkies-Chocolate-Chikkies-Containing-Coca-Chocolate-Chikkies-Containing-Coca-attract-18-GST-GST-taxscan.jpg "Chocolate Chikkies Containing Coca attract 18% GST & other Chikkies Without Coca attracts 5%: AAR [Read Order]")
![Place of Supply of Goods & Services is Madhya Pradesh and Not Gujarat: Gujarat AAR Rejects Advance Ruling Application as Beyond Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Place-of-Supply-of-Goods-and-Services-Gujarat-AAR-Rejects-Advance-Ruling-Application-as-Beyond-Jurisdiction-Advance-Ruling-Application-taxscan.jpg "Place of Supply of Goods & Services is Madhya Pradesh and Not Gujarat: Gujarat AAR Rejects Advance Ruling Application as Beyond Jurisdiction [Read Order]")
DFIA License purchased by Bonafide Importer from Fraudulent License Holder is Voidable at the option of Issuing Authority: CESTAT quashes order of Confiscation and Demand of Customs Duty
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Duty-Free Import Authorization (DFIA) License purchased by the Bonafide Importer from Fraudulent License...
Matter Heard by One Commissioner & Order Passed by Another Commissioner Without Considering Assessee’s Submissions: CESTAT Quashes Order on Natural Justice Violation
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside the order passed by the Commissioner of Central Excise citing a grave violation of the principles of natural...
Appliance Calibration Test & Customised Upgradation/Configuration Service of Appliances Not a “Manufacture”& No Central Excise Duty Applicable as No New Product is Created with a Different Name, Character or Use: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Appliance Calibration Test and Customised Upgradation/ Configuration Service of appliances does not amount...
Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that conventions open to the general public cannot be classified as “Convention Service” under Service Tax laws...
![Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Conventions-Conventions-Open-to-General-Public-General-Public-Convention-Service-Service-Tax-No-Service-Tax-Applies-taxscan.jpg "Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]")
No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax is not applicable to Annual General Meeting (AGM) conducted under a convention centre, as there...
![No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Applicable-to-AGM-Conducted-under-Convention-Centre-Service-Tax-AGM-Conducted-AGM-Element-of-Commerciality-Doctrine-of-Mutuality-Applies-Taxscan.jpg "No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]")
SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Show Cause Notice (SCN) issued by the Commissioner of Central Excise & Service Tax without mentioning...
![SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SCN-SCN-Deemed-Invalid-Invalid-Specific-Category-specific-Category-under-which-Demand-is-Made-taxscan.jpg "SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]")
Modular Employment Scheme is a “Vocational Training Activity” & Not a “Business Auxiliary Service”; No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Modular Employment Scheme conducted by the Confederation of Indian Industry (CII) is a “Vocational...
![Modular Employment Scheme is a “Vocational Training Activity” & Not a “Business Auxiliary Service”; No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Modular-Employment-Scheme-Vocational-Training-Activity-Business-Auxiliary-Service-No-Service-Tax-Applies-CESTAT-taxscan.jpg "Modular Employment Scheme is a “Vocational Training Activity” & Not a “Business Auxiliary Service”; No Service Tax Applies: CESTAT [Read Order]")