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.
![Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Burden-of-Payment-of-Excise-Duty-Customers-CESTAT-Rejection-of-Refund-Claims-TAXSCAN.jpg "Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]")
Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of refund claims as the burden of payment...
![No Penalty is Imposable u/s 78 of Finance Act in case of Revenue Neutrality: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Penalty-CESTAT-excise-service-section-78-finance-act-TAXSCAN.jpg "No Penalty is Imposable u/s 78 of Finance Act in case of Revenue Neutrality: CESTAT [Read Order]")
![AO cannot Traverse beyond its Mandate to Assume Jurisdiction u/s 147 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-High-Court-Section147-of-the-Income-Tax-Act-Tax-news-Taxscan.jpg "AO cannot Traverse beyond its Mandate to Assume Jurisdiction u/s 147 of Income Tax Act: Delhi HC [Read Order]")
![Non-Application of Mind by Proper Officer: Delhi HC quashes GST demand of Rs 1 crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-high-court-quashes-gst-Delhi-hc-gst-decisions-GST-updates-GST-demands-TAXSCAN.jpg "Non-Application of Mind by Proper Officer: Delhi HC quashes GST demand of Rs 1 crore [Read Order]")
Service Provider and Service Recipient located in Non-Taxable Area: CESTAT quashes Service Tax Demand [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand as the service provider and service recipient located in non-taxable area. The...
![Service Provider and Service Recipient located in Non-Taxable Area: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Allahabad-Non-Taxable-Area-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Service Provider and Service Recipient located in Non-Taxable Area: CESTAT quashes Service Tax Demand [Read Order]")
Adjusting Refund Amount against Amounts due under Default Notices issued Subsequent to Refund Period is not Justifiable under DVAT Act: SC [Read Judgement]
In a recent decision, the Supreme Court of India held that adjusting refund amount against amounts due under default notices issued subsequent to refund period is not justifiable under the Delhi...
No Service Tax leviable by Clubbing all Activities undertaken under “Cargo Handling Service”: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that there is no service tax leviable by clubbing all activities undertaken under “Cargo Handling...
![No Service Tax leviable by Clubbing all Activities undertaken under “Cargo Handling Service”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Service-Tax-CESTAT-CESTAT-Allahabad-Cargo-Handling-Service-Cargo-tax-taxscan.jpg "No Service Tax leviable by Clubbing all Activities undertaken under “Cargo Handling Service”: CESTAT [Read Order]")
Charter Services for Transportation of Senior Executive Officials to attend Business Meeting in relation to Manufacture and Sale of Finished Goods is Input Service: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the charter services for transportation of senior executive officials to attend business meeting in...
![Charter Services for Transportation of Senior Executive Officials to attend Business Meeting in relation to Manufacture and Sale of Finished Goods is Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Allahabad-Charter-services-for-senior-executives-Business-meeting-transportation-TAXSCAN.jpg "Charter Services for Transportation of Senior Executive Officials to attend Business Meeting in relation to Manufacture and Sale of Finished Goods is Input Service: CESTAT [Read Order]")
Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court recently observed that the eligible industrial undertakings carrying out manufacturing activity essential requisite to claim benefit under Section 80IC of the Income Tax Act,...
![Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Eligible-Industrial-Undertakings-Manufacturing-Activity-requisite-Claim-Benefit-Income-Tax-Act-Delhi-HC-taxscan.jpg "Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]")
Ex-Director Ineligible to Submit Resolution Plan for MSME when CD is Wilful Defaulter: NCLAT [Read Order]
The New Delhi Bench of the National Company Law Appellate Tribunal (NCLAT) held that the ex-director is ineligible to submit resolution plan for Micro Small & Medium Enterprise (MSME) when the...
![Ex-Director Ineligible to Submit Resolution Plan for MSME when CD is Wilful Defaulter: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Ex-Director-Ineligible-to-Submit-Resolution-Plan-MSME-Wilful-Defaulter-NCLAT-TAXSCAN.jpg "Ex-Director Ineligible to Submit Resolution Plan for MSME when CD is Wilful Defaulter: NCLAT [Read Order]")