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.
![Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Composite-Supply-Works-Contract-Local-Authority-Erection-Installation-Maintenance-Sewerage-Treatment-Plant-GST-AAR-TAXSCAN.jpg "Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]")
Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that the Composite supply of works contract to local authority by erection, installation,...
![Demand under Rule 6(3) of CCR not Sustainable on Reversal of Cenvat Credit on Input Services to Exempted Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-under-Rule-63-of-CCR-Reversal-of-Cenvat-Credit-Input-Services-Exempted-Services-CESTAT-CCR-Cenvat-Credit-excisen-customs-service-tax-taxscan.jpg "Demand under Rule 6(3) of CCR not Sustainable on Reversal of Cenvat Credit on Input Services to Exempted Services: CESTAT [Read Order]")
![Lead Acid Batteries Supplied to Individual Customers to be Valued u/s 4A of Central Excise Act: CESTAT Upholds Recovery of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Lead-Acid-Batteries-Supplied-to-Individual-Customers-to-be-Valued-Central-Excise-Act-CESTAT-Upholds-Recovery-of-Interest-TAXSCAN.jpg "Lead Acid Batteries Supplied to Individual Customers to be Valued u/s 4A of Central Excise Act: CESTAT Upholds Recovery of Interest [Read Order]")
![Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-cannot-Rejected-Invoice-Good-Invoice-Raised-Principal-CESTAT-atxscan.jpg "Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]")
Services for treatment of industrial waste in relation to overall manufacturing activity are input services: CESTAT allows cenvat credit [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit and observed that the services for the treatment of industrial waste in relation to...
![Services for treatment of industrial waste in relation to overall manufacturing activity are input services: CESTAT allows cenvat credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-treatment-of-industrial-waste-overall-manufacturing-activity-input-services-CESTAT-cenvat-credit-excise-customs-service-tax-1.jpg "Services for treatment of industrial waste in relation to overall manufacturing activity are input services: CESTAT allows cenvat credit [Read Order]")
Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excised and Service Tax Appellate Tribunal (CESTAT), observed that cenvat credit is allowable on warranty services when included in assessable value of the final...
![Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cenvat-Credit-Allowable-on-Warranty-Services-Included-in-Assessable-Value-of-Final-Product-CESTAT-TAXSCAN.jpg "Cenvat Credit Allowable on Warranty Services when Included in Assessable Value of Final Product: CESTAT [Read Order]")
![Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Leviable-Legal-Professional-Charges-BAS-CESTAT-TAXSCAN.jpg "Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]")
LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand and observed that the Light Displacement Tonnage (LDT) not relevant factor to...
![LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/LDT-Relevant-Factor-Determine-Assessable-Value-of-Goods-CESTAT-Differential-Duty-Demand-Taxscan.jpg "LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]")
Treating all Resolutions as Approved, in Absence of Confirmation by Member of CoC is Against Spirit of IBC: IBBI Suspends Registration of IP [Read Order]
The Insolvency and Bankruptcy Board of India (IBBI) suspended the Registration of an Insolvency Professional (IP), Anand Chandra Swain and noted that treating all resolutions as approved, in absence...
![Treating all Resolutions as Approved, in Absence of Confirmation by Member of CoC is Against Spirit of IBC: IBBI Suspends Registration of IP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Treating-Resolutions-A-pproved-CoC-IBC-IBBI-Registration-IP-TAXSCAN.jpg "Treating all Resolutions as Approved, in Absence of Confirmation by Member of CoC is Against Spirit of IBC: IBBI Suspends Registration of IP [Read Order]")
No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of cum-duty price on absence of evidence of inclusion of excise duty in the price charged from...
![No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Evidence-of-Inclusion-of-Excise-Duty-Price-Charged-from-Buyer-CESTAT-Grants-Benefit-of-Cum-Duty-Price-Benefit-of-Cum-Duty-Price-taxscan.jpg "No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]")