Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Financial-Hardship-not-Reason-to-Avoid-Payment-of-Service-Tax-CESTAT-upholds-Service-Tax-Demand-under-BAS-TAXSCAN.jpg "Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]")
Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the service tax demand under Business Auxiliary...
![Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Terminal-Handling-Services-Specified-Service-CESTAT-Service-Tax-Refund-TAXSCAN-1.jpg "Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]")
![Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Intas-Pharmaceuticals-CESTAT-Benefit-Customs-Duty-Denied-Loan-Licensee-Importer-TAXSCAN.jpg "Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]")
![Verification to be Initiated from Issuing Authority when Certification Suspected to be Faulty: CESTAT quashes Confiscation of Rough Diamonds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Verification-Initiated-Issuing-Authority-Certification-Suspected-Faulty-CESTAT-quashes-Confiscation-Rough-Diamonds-taxscan.jpg "Verification to be Initiated from Issuing Authority when Certification Suspected to be Faulty: CESTAT quashes Confiscation of Rough Diamonds [Read Order]")
Write-off of Bad Debt not Asset, Clause - (a) of 4th Proviso to Section 153A(1) of Income Tax Act bars Assessment: Bombay HC [Read Order]
The Bombay High Court recently ruled that write-off of bad debt is not asset and clause - (a) of 4th proviso to Section 153A(1) of Income Tax Act, 1961 bars assessment. The petitioner, Ashok...
![Write-off of Bad Debt not Asset, Clause - (a) of 4th Proviso to Section 153A(1) of Income Tax Act bars Assessment: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Write-off-of-Bad-Debt-Debt-Asset-Income-Tax-Act-Assessment-Bombay-HC-taxscan.jpg "Write-off of Bad Debt not Asset, Clause - (a) of 4th Proviso to Section 153A(1) of Income Tax Act bars Assessment: Bombay HC [Read Order]")
Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]
The Bombay High Court observed that failure to pass draft assessment order under Section 144C (1) of the Income Tax Act, 1961 renders assessment as one without jurisdiction. Petitioner, M/s. CWT...
![Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Draft-Assessment-Order-Income-Tax-Act-Assessment-Jurisdiction-Bombay-HC-TAXSCAN.jpg "Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]")
Non Production of Country-of-Origin Certificate from Foreign Supplier due to Covid-19 Pandemic: CESTAT Remands Matter [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded matter in the matter of non-production of country-of-origin certificate from foreign supplier due to...
![Non Production of Country-of-Origin Certificate from Foreign Supplier due to Covid-19 Pandemic: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Production-Country-of-Origin-Certificate-Foreign-Supplier-Covid-19-Pandemic-CESTAT-Matter-TAXSCAN.jpg "Non Production of Country-of-Origin Certificate from Foreign Supplier due to Covid-19 Pandemic: CESTAT Remands Matter [Read Order]")
CESTAT quashes Excise Duty Demand on Non-Maintenance of Separate Account for Input Services for Final Exempted Service [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed excise duty demand on non-maintenance of separate account for input services for final exempted service. ...
![CESTAT quashes Excise Duty Demand on Non-Maintenance of Separate Account for Input Services for Final Exempted Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Excise-Duty-Demand-Non-Maintenance-of-Separate-Account-Input-Services-Final-Exempted-Service-Exempted-Service-taxscan.jpg "CESTAT quashes Excise Duty Demand on Non-Maintenance of Separate Account for Input Services for Final Exempted Service [Read Order]")
Challenge on Constitutional Validity of Levy of “Taxes on lands and buildings” pending before Supreme Court: CESTAT quashes Penalty [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty on the ground that the matter relating to constitutional validity of levy of “Taxes on lands and...
![Challenge on Constitutional Validity of Levy of “Taxes on lands and buildings” pending before Supreme Court: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Challenge-on-Constitutional-Validity-of-Levy-of-Taxes-on-lands-and-buildings-pending-before-Supreme-Court-CESTAT-quashes-Penalty-TAXSCAN.jpg "Challenge on Constitutional Validity of Levy of “Taxes on lands and buildings” pending before Supreme Court: CESTAT quashes Penalty [Read Order]")
Cenvat Credit on Customs Clearance Services and Tour & Travels Services: CESTAT Remands matter to Calculate Admissible Credit [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded matter to calculate admissible credit in the matter regarding the confirmation of cenvat credit on...
![Cenvat Credit on Customs Clearance Services and Tour & Travels Services: CESTAT Remands matter to Calculate Admissible Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Admissible-Customs-Calculate-matter-Clearance-Services-Tour-CESTAT-Travels-Services-taxscan.jpg "Cenvat Credit on Customs Clearance Services and Tour & Travels Services: CESTAT Remands matter to Calculate Admissible Credit [Read Order]")
Reversal of Proportionate credit before SCN: CESTAT quashes Excise Duty Demand on 'Tapioca Thippy' [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed excise duty demand on 'Tapioca Thippy' on the ground of reversal of proportionate credit before the...
![Reversal of Proportionate credit before SCN: CESTAT quashes Excise Duty Demand on Tapioca Thippy [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reversal-Proportionate-credit-before-SCN-CESTAT-quashes-Excise-Duty-Demand-Tapioca-Thippy-taxscan.jpg "Reversal of Proportionate credit before SCN: CESTAT quashes Excise Duty Demand on Tapioca Thippy [Read Order]")