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.
![Industrial Imports to be Valued at Transaction Value: CESTAT quashes CVD Demand Citing Lack of MRP Declaration Requirement [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CVD-Custom-Excise-and-Service-Tax-Appellate-Tribunal-Countervailing-Duty-CESTAT-Quashes-under-Section-4-Central-Excise-Act-MRP-Maximum-Retail-Price-Central-Excise-Act-CESTAT-news-taxscan.jpg "Industrial Imports to be Valued at Transaction Value: CESTAT quashes CVD Demand Citing Lack of MRP Declaration Requirement [Read Order]")
Industrial Imports to be Valued at Transaction Value: CESTAT quashes CVD Demand Citing Lack of MRP Declaration Requirement [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has quashed the demand for Countervailing Duty ( CVD ) on industrial imports,...
![Health Insurance Services to Tamil Nadu State Govt Exempt from GST; Reinsurance Exempt if Received from Foreign Reinsurers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-AAR-Tamil-Nadu-Tamil-Nadu-State-Government-Health-Insurance-Services-TAXSCAN.jpg "Health Insurance Services to Tamil Nadu State Govt Exempt from GST; Reinsurance Exempt if Received from Foreign Reinsurers: AAR [Read Order]")
![Differential Dealer Margin provided by Petroleum Companies to Retail Dealers Deemed Taxable Supply of Service, 18% GST Applies: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Petroleum-companies-dealer-tax-Petroleum-companies-tax-Petroleum-dealer-tax-GST-on-petroleum-dealer-petroleum-dealer-GST-taxscan.jpg "Differential Dealer Margin provided by Petroleum Companies to Retail Dealers Deemed Taxable Supply of Service, 18% GST Applies: AAR [Read Order]")
![Road and Bridge Construction Contracts with KSTP Taxable at 12% Before July 18, 2022, and 18% Thereafter: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Kerala-State-Transport-Project-KSTP-GST-rates-on-construction-contracts-Kerala-State-Transport-Project-tax-Road-and-bridge-construction-GST-rates-taxscan.jpg "Road and Bridge Construction Contracts with KSTP Taxable at 12% Before July 18, 2022, and 18% Thereafter: AAR [Read Order]")
![CESTAT sets aside Service Tax Demand on Interest on Delayed Income Tax Refund Citing no Connection with Taxable Services or Service Tax Obligations [Read Ordeer]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Service-Tax-Demand-Interest-on-Delayed-Income-Tax-Refund-Taxable-Services-or-Service-Tax-TAXSCAN.jpg "CESTAT sets aside Service Tax Demand on Interest on Delayed Income Tax Refund Citing no Connection with Taxable Services or Service Tax Obligations [Read Ordeer]")
Volume Discounts received for Purchasing Bulk Quantities of paints are Trade Discounts, Not Payments for Services: CESTAT quashes Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has determined that volume discounts received by M/s Divine Autotech Private Limited for purchasing large quantities of...
![Volume Discounts received for Purchasing Bulk Quantities of paints are Trade Discounts, Not Payments for Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-Delhi-Service-Tax-Service-Tax-Demand-CESTAT-Service-Tax-TAXSCAN.jpeg "Volume Discounts received for Purchasing Bulk Quantities of paints are Trade Discounts, Not Payments for Services: CESTAT quashes Service Tax Demand [Read Order]")
Booking Cancellation Charges are Compensation for Breach of Contract, not Consideration for Service; No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has ruled that booking cancellation charges do not attract service tax as they are compensations for breach of contract...
![Booking Cancellation Charges are Compensation for Breach of Contract, not Consideration for Service; No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-Delhi-Booking-Cancellation-Breach-of-Contract-TAXSCAN-2.jpg "Booking Cancellation Charges are Compensation for Breach of Contract, not Consideration for Service; No Service Tax Applies: CESTAT [Read Order]")
Discounts or Incentives Received from Manufacturers for Bulk Purchases and Meeting Sales Targets are Trade Discounts, not Subject to Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, declared that discounts and incentives received from manufacturers for bulk purchases and meeting sales targets are...
![Discounts or Incentives Received from Manufacturers for Bulk Purchases and Meeting Sales Targets are Trade Discounts, not Subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-delhi-Bulk-Purchases-Sales-Targets-Service-Tax-Discounts-for-Bulk-Purchases-taxscan.jpg "Discounts or Incentives Received from Manufacturers for Bulk Purchases and Meeting Sales Targets are Trade Discounts, not Subject to Service Tax: CESTAT [Read Order]")
Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has ruled that reimbursements received by an automobile dealer from manufacturers for parts used in warranty services...
![Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-delhi-Service-Tax-Warranty-Services-Warranty-Parts-Taxable-Service-taxscan.jpg "Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]")
Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has remanded the issue of service tax on balances returned back, emphasising that such tax is applicable only if the...
![Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Service-Tax-CESTAT-Service-Tax-Payable-Taxable-Services-CESTAT-Remands-taxscan-2.webp "Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]")
![Denial of CENVAT Credit Without Specific Reason and Justification: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-Remands-CENVAT-Taxscan.webp "Denial of CENVAT Credit Without Specific Reason and Justification: CESTAT Remands Matter [Read Order]")
Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has determined that the transfer of wagons to Indian Railways by Bagadiya Brothers Pvt Ltd constitutes a deemed sale under Article...
![Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-05-at-12.15.29-PM.jpeg "Transfer of Right to Use of Wagons to Indian Railways not Taxable Service but Deemed Sale; no Service Tax Applies: CESTAT [Read Order]")