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.
CESTAT quashes Service Tax Demand for Extended Period of Limitation on Architect Services and Management or Business Consultant Services
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand for extended period of limitation on architect services...
![No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-Cenvat-Credit-on-input-services-utilized-for-exempted-services-input-services-exempted-services-trading-goods-CESTAT-SC-order-SC-Supreme-Court-order-Taxscan.jpg "No Cenvat Credit on Input Services Utilized for Exempted Services or Trading Goods: CESTAT Relies on SC Order [Read Order]")
![Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penal-Provision-Penal-Provision-of-Central-Excise-Rules-Excise-Rules-Company-Accountants-service-tax-CESTAT-Customs-Excise-taxscan.jpg "Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]")
![Relief to Fresenius Kabi: CESTAT rules Deduction on Account of Octroi and Additional Sales Tax are Permissible [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Fresenius-Kabi-CESTAT-rules-deduction-deduction-deduction-on-account-Deduction-on-Account-of-Octroi-Additional-Sales-Tax-Sales-Tax-CESTAT-Customs-Excise-taxscan.jpg "Relief to Fresenius Kabi: CESTAT rules Deduction on Account of Octroi and Additional Sales Tax are Permissible [Read Order]")
![No Invocation of Extended Time Period for Issuance of Second Show Cause Notice Demanding Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Invocation-of-Extended-Time-Period-Issuance-of-Second-Show-Cause-Notice-Issuance-Show-Cause-Notice-Service-Tax-Second-Show-Cause-Notice-Demanding-Service-Tax-Demanding-CESTAT-Customs-Excise-taxscan.jpg "No Invocation of Extended Time Period for Issuance of Second Show Cause Notice Demanding Service Tax: CESTAT [Read Order]")
Date on which Order was Pronounced and Time taken to provide Certified Copy excluded from Limitation Period for Appeal to NCLAT: SC [Read Judgement]
The Supreme Court (SC) of India ruled that the date on which order was pronounced and the time taken to provide certified copy is excluded from the limitation period for appeal to the National...
![Arrest under PMLA for Diversion of APSSDC Fund: AP HC grants Bail [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Arrest-PMLA-Diversion-of-APSSDC-Fund-AP-Highcourt-Bail-taxscan.jpg "Arrest under PMLA for Diversion of APSSDC Fund: AP HC grants Bail [Read Order]")
ÂSub section (5A) inserted by Amendment of Finance Act,2017 has no Retrospective Effect: Patna HC[Read Order]
A Division Bench of the Patna High Court observed that Sub section (5A) inserted by amendment of Finance Act,2017 has no retrospective effect. The question of law raised in the writ petitions,...
Extended Time Proviso not Invokable on Sales Commission to Overseas Commission Agent under RCM: 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 noted that the extended time proviso not invokable on sales commission to...
![Extended Time Proviso not Invokable on Sales Commission to Overseas Commission Agent under RCM: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Extended-Time-Proviso-not-Invokable-on-Sales-Commission-Sales-Commission-Overseas-Commission-Agent-RCM-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-Taxscan.jpg "Extended Time Proviso not Invokable on Sales Commission to Overseas Commission Agent under RCM: CESTAT quashes Service Tax Demand [Read Order]")
![Self-Assessment Orders are Appealable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Self-Assessment-Orders-are-Appealable-CESTAT-Self-Assessment-Orders-Taxscan.jpg "Self-Assessment Orders are Appealable: CESTAT [Read Order]")
Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]
The Allahabad High Court upheld the tax penalty under Section 74 Uttar Pradesh Goods and Service Tax Act (UPGST Act) imposed on Resort Owner based on Corroborative Evidence. The appeal was filed...
![Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Allahabad-Highcourt-upholds-Tax-Penalty-UPGST-Act-Resort-Owner-Corroborative-Evidence-Allahabad-Highcourt-taxscan.jpeg "Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]")
![Sales Reversal Entry is not Unexplained Expenditure: ITAT quashes Revision Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Sales-Reversal-Entry-is-not-Unexplained-Expenditure-Sales-Reversal-Entry-Unexplained-Expenditure-ITAT-quashes-Revision-Proceedings-ITAT-Revision-Proceedings-Taxscan.jpg "Sales Reversal Entry is not Unexplained Expenditure: ITAT quashes Revision Proceedings [Read Order]")