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.
![Subsequent Service of Order Copy is Date of Communication of Order-in-Original: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Subsequent-Service-Order-Copy-Date-Communication-Order-in-Original-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Subsequent Service of Order Copy is Date of Communication of Order-in-Original: CESTAT quashes Service Tax Demand [Read Order]")
Subsequent Service of Order Copy is Date of Communication of Order-in-Original: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that the subsequent...
![Listed shares and Securities treated as Stock-in-Trade by Assessee is to be Treated as Business Income regardless of Period of Holding: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Listed-shares-and-Securities-treated-as-Stock-in-Trade-by-Assessee-is-to-be-Treated-Business-Income-regardless-of-Period-of-Holding-ITAT-TAXSCAN.jpg "Listed shares and Securities treated as Stock-in-Trade by Assessee is to be Treated as Business Income regardless of Period of Holding: ITAT [Read Order]")
![Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Refund-Claim-of-Cenvat-Credit-Refund-Claim-Cenvat-Credit-Input-Service-Finished-Goods-CESTAT-upholds-Refund-Contrary-Evidence-taxscan.jpg "Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]")
![Cenvat Credit allowable on Material used for Construction of Building or Fabrication of Equipment used for Output Taxable Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Material-used-for-Construction-of-Building-Material-used-Construction-of-Building-Fabrication-of-Equipment-Output-Taxable-Service-taxscan.jpeg "Cenvat Credit allowable on Material used for Construction of Building or Fabrication of Equipment used for Output Taxable Service [Read Order]")
![Cenvat Credit Available for Clearance of Dyed Yarn if Excise Duty Paid at Doubling Stage: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Available-Clearance-of-Dyed-Yarn-if-Excise-Duty-Paid-at-Doubling-Stage-CESTAT-TAXSCAN.jpg "Cenvat Credit Available for Clearance of Dyed Yarn if Excise Duty Paid at Doubling Stage: CESTAT [Read Order]")
Setting aside Penalty Order Leads to Automatic Quashing of Prosecution u/s 276C (1) of Income Tax Act: Jharkhand HC [Read Order]
In a major decision a Single Bench of the Jharkhand High Court observed that setting aside penalty order leads to automatic quashing of prosecution under Section 276C (1) of the Income Tax Act, 1961....
![Setting aside Penalty Order Leads to Automatic Quashing of Prosecution u/s 276C (1) of Income Tax Act: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Setting-aside-Penalty-Order-Penalty-Order-Automatic-quashing-of-Prosecution-Prosecution-Income-Tax-Act-Jharkhand-High-Court-taxscan.jpg "Setting aside Penalty Order Leads to Automatic Quashing of Prosecution u/s 276C (1) of Income Tax Act: Jharkhand HC [Read Order]")
Possession of Liquor as Purchaser by Same Manufacturer under Different Company Names is with Intention to Evade Excise Duty: Delhi HC [Read Order]
The Delhi High Court recently observed that the possession of liquor as purchaser by the same manufacturer under different company names is with intention to evade excise duty. The Excise...
![Possession of Liquor as Purchaser by Same Manufacturer under Different Company Names is with Intention to Evade Excise Duty: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Possession-Possession-of-Liquor-Possession-of-Liquor-as-Purchaser-by-Same-Manufacturer-Delhi-High-Court-taxscan.jpg "Possession of Liquor as Purchaser by Same Manufacturer under Different Company Names is with Intention to Evade Excise Duty: Delhi HC [Read Order]")
Rule 8 of Chewing Tobacco and Unmanufactured Tobacco Packing Machine Rules 2010 not Ultravires to Section 3A of CEA: Delhi HC [Read Order]
A Division Bench of the Delhi High Court ruled that Rule 8 of Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules 2010 (CTUT) not...
Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is leviable on ‘corporate guarantee’ and ‘credit protection fee’. The appellant in...
![Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-leviable-on-Corporate-Guarantee-Credit-Protection-Fee-CESTAT-Service-Tax-taxscan.jpg "Service Tax leviable on ‘Corporate Guarantee’ and ‘Credit Protection Fee’: CESTAT [Read Order]")
Repeated Representations to AO and Grievances sought cannot Explain Delay of 7 years: Delhi HC directs to Dispose of Rectification Application within 4 weeks [Read Order]
A Division Bench of the Delhi High Court directed to dispose of Rectification Application within 4 weeks and observed that “Repeated representations to AO and grievances sought cannot explain delay...
![Delhi HC quashes Order u/s 127 Income Tax Act as Objection Filed was not Considered [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delhi-HC-quashes-Order-Income-Tax-Act-as-Objection-Filed-was-not-Considered-TAXSCAN.jpg "Delhi HC quashes Order u/s 127 Income Tax Act as Objection Filed was not Considered [Read Order]")
Relief to Godfrey Philips, Excise Duty Not Leviable on Mere Existence of sealed/uninstalled packing Machine in Factory: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that excise duty is not leviable on mere existence of the packing machine in the factory, thereby granting...
![Relief to Godfrey Philips, Excise Duty Not Leviable on Mere Existence of sealed/uninstalled packing Machine in Factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-Godfrey-Philips-Godfrey-Philips-Excise-Duty-CESTAT-taxscan.jpg "Relief to Godfrey Philips, Excise Duty Not Leviable on Mere Existence of sealed/uninstalled packing Machine in Factory: CESTAT [Read Order]")