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.
Relief to IOC: Calcutta HC confirms Fulfilment of Obligation under Rule 6(2) of CCR, by taking only 85% of Credit on Common Input Service [Read Order]
The Calcutta High Court confirmed the fulfilment of obligation under Rule 6(2) of the Cenvat Credit Rules, 2004(CCR), by taking only 85% of credit on...
![Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Technical-knowhow-Fees-Assessable-Value-Imported-Goods-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]")
![No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/services-developer-SEZ-CESTAT-judicial-precedents-TAXSCAN.jpg "No direct providing of Services to Developer of SEZ: CESTAT Remands matter to consider Judicial Precedents [Read Order]")
![Tender of Work Contract under Chief Minister Jan Awas Yojana to Rajasthan Housing Board after 13.07.2022 attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Tender-Work-Contract-Chief-Minister-Jan-Awas-Yojana-Rajasthan-Housing-Board-GST-AAR-Taxscan.jpg "Tender of Work Contract under Chief Minister Jan Awas Yojana to Rajasthan Housing Board after 13.07.2022 attracts 18% GST: AAR [Read Order]")
![Combination of solar inverter and battery is not Solar Power Generating System but qualifies as Mixed Supply, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Combination-of-solar-inverter-and-battery-solar-inverter-solar-inverter-and-battery-Solar-Power-Generating-System-mixed-supply-GST-AAR-Taxscan.jpg "Combination of solar inverter and battery is not Solar Power Generating System but qualifies as Mixed Supply, attracts 18% GST: AAR [Read Order]")
Combination of solar panel, inverter, solar battery and charger controller are Solar Power Generating System, attracts 12% GST: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), ruled that the combination of solar panel, inverter, solar battery and charger controller are Solar Power Generating System and attracts 12% GST. In...
![Combination of solar panel, inverter, solar battery and charger controller are Solar Power Generating System, attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/solar-panel-inverter-solar-battery-charger-controller-Solar-Power-Generating-System-GST-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "Combination of solar panel, inverter, solar battery and charger controller are Solar Power Generating System, attracts 12% GST: AAR [Read Order]")
Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench observed that the Burden of proving goods is of foreign origin is on Department on Providing documentary evidence. In...
![Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Burden-proving-Goods-foreign-Providing-Documentary-Evidence-CESTAT-TAXSCAN.jpg "Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]")
![Non Availment of Cenvat Credit on Capital Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Cenvat-Credit-Non-Availment-of-Cenvat-Credit-Capital-Goods-CESTAT-Service-Tax-Demand-Service-Tax-Customs-Excise-taxscan.jpg "Non Availment of Cenvat Credit on Capital Goods: CESTAT quashes Service Tax Demand [Read Order]")
No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed the refund of Countervailing Duty (CVD) as there was no evidence as to what order was received by...
![No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-evidence-order-Reviewing-Authority-CESTAT-refund-of-CVD-Taxscan.jpg "No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]")
![Fees for Gastroenterologist Services received by M/s Asian exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Fees-Fees-for-Gastroenterologist-services-Gastroenterologist-services-Asian-GST-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "Fees for Gastroenterologist Services received by M/s Asian exempt from GST: AAR [Read Order]")
Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reiterated the order of the Supreme Court (SC) wherein it was held the works contract service prior to...
![Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Works-Contract-Service-Works-Contract-service-tax-CESTAT-order-of-Supremecourt-taxscan.jpg "Works Contract Service Prior to 01.06.2007 cannot be levied with Service Tax: CESTAT Reiterates Order of SC [Read Order]")
Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR), held that the Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST. The Applicant, Om...
![Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Services-of-Construction-Construction-and-Recarpeting-Services-of-Construction-and-Recarpeting-Commercial-Complex-Road-Rajasthan-Housing-Board-GST-AAR-taxscan.jpg "Services of Construction and Recarpeting of Commercial Complex Road to Rajasthan Housing Board attracts 18% GST: AAR [Read Order]")