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.
Understanding Element of Mens Rea in Misdeclaration of Goods under Customs Act
“There can be no crime, large or small, without an evil mind,”- Bishop Understanding Mens Rea A fundamental principle of Criminal Law is that a...
![Confiscation of Goods of Perishable Nature under GST Act: Supreme Court directs Rajasthan HC to consider Urgent Interim Relief [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/09/Confiscation-Confiscation-of-Goods-Goods-Nature-GST-Act-Confiscation-of-Goods-of-Perishable-Nature-under-GST-Act-Supreme-Court-Rajasthan-HC-taxscan.jpeg "Confiscation of Goods of Perishable Nature under GST Act: Supreme Court directs Rajasthan HC to consider Urgent Interim Relief [Read Judgement]")
![Superintendent of Central Tax should take Independent Decision without Influence of Direction by DGGI for Cancellation of GST Registration: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Superintendent-of-Central-Tax-Influence-of-Direction-by-DGGI-Cancellation-of-GST-Registration-Kerala-Highcourt-taxscan-.jpg "Superintendent of Central Tax should take Independent Decision without Influence of Direction by DGGI for Cancellation of GST Registration: Kerala HC [Read Order]")
![Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Calculation-Construction-Services-Sheets-Customs-Excise-proof-to-Assume-Collection-Service-Tax-CESTAT-quashes-Service-Tax-demand-taxscan-1.jpg "Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]")
Interest Liability Payable for Normal Period alone can be Adjusted: CESTAT orders Payment of Demand of Interest u/s 75 of Finance Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered payment of demand of interest under Section 75 of Finance Act, 1994 and ruled that interest liability...
![Interest Liability Payable for Normal Period alone can be Adjusted: CESTAT orders Payment of Demand of Interest u/s 75 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Liability-Liability-Interest-Liability-Payable-for-Normal-Period-alone-can-be-Adjusted-Normal-Period-CESTAT-taxscan.jpg "Interest Liability Payable for Normal Period alone can be Adjusted: CESTAT orders Payment of Demand of Interest u/s 75 of Finance Act [Read Order]")
Disciplining of ‘Customs Broker’ not be Entered into Lightly nor Receded from Hastily: CESTAT quashes Revocation of CB Licence [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed revocation of Customs Broker (CB) licence and observed that disciplining of ‘customs broker’ not be...
![Disciplining of ‘Customs Broker’ not be Entered into Lightly nor Receded from Hastily: CESTAT quashes Revocation of CB Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disciplining-Customs-Excise-Customs-Broker-Entered-Lightly-Receded-Hastily-CESTAT-quashes-Revocation-CB-Licence-taxscan.jpg "Disciplining of ‘Customs Broker’ not be Entered into Lightly nor Receded from Hastily: CESTAT quashes Revocation of CB Licence [Read Order]")
Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mere non-disclosure of receipts in service tax return does not mean intent to evade payment of...
![Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Non-disclosure-of-Receipts-Receipts-Service-Tax-Mere-Non-disclosure-of-Receipts-in-Service-Tax-Return-CESTAT-taxscan.jpg "Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]")
Failure to Establish Violation of Conditions under Sub-Rule (4B) of Rule 6 of Service Tax Rules: CESTAT quashes Service Tax Demand against IL & FS Transportation [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand against IL & FS Transportation Networks Ltd, the appellant as the Revenue failed to...
![Failure to Establish Violation of Conditions under Sub-Rule (4B) of Rule 6 of Service Tax Rules: CESTAT quashes Service Tax Demand against IL & FS Transportation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Violation-of-Conditions-Service-Tax-Rules-CESTAT-quashes-Service-Tax-Demand-IL-FS-Transportation-Service-Tax-Demand-taxscan.jpg "Failure to Establish Violation of Conditions under Sub-Rule (4B) of Rule 6 of Service Tax Rules: CESTAT quashes Service Tax Demand against IL & FS Transportation [Read Order]")
Procuring Sales Orders for Products Manufactured by Steel Mills outside India for Customers in India is Export of Service: CESTAT quashes Service Tax Demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and ruled that procuring sales orders for products manufactured by steel mills outside...
![Procuring Sales Orders for Products Manufactured by Steel Mills outside India for Customers in India is Export of Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Procuring-Sales-Products-Manufactured-Steel-Mills-India-Customers-India-Export-Service-CESTAT-Service-Tax-Demand-TAXSCANA.jpg "Procuring Sales Orders for Products Manufactured by Steel Mills outside India for Customers in India is Export of Service: CESTAT quashes Service Tax Demand [Read Order]")
Activity of Collection, Cleaning, Segregation and Stacking of Blasted Raw Magnesite is ‘Mining Services’ under Finance Act: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the activity of collection, cleaning, segregation and stacking of blasted raw magnesite is ‘Mining...
![Activity of Collection, Cleaning, Segregation and Stacking of Blasted Raw Magnesite is ‘Mining Services’ under Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Activity-of-Collection-Cleaning-Segregation-Stacking-of-Blasted-Raw-Magnesite-Mining-Services-Finance-Act-CESTAT-taxscan.jpg "Activity of Collection, Cleaning, Segregation and Stacking of Blasted Raw Magnesite is ‘Mining Services’ under Finance Act: CESTAT [Read Order]")
Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), slammed the Customs Department as the confiscation of immovable property was made without valid notice under the...
![Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Confiscation-Confiscation-of-Immovable-Property-Immovable-Property-Notice-taxscan.jpg "Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]")