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.
![No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-liability-Management-Maintenance-Repair-Service-Non-Rendering-of-Service-in-India-Service-in-India-CESTAT-Customs-Excise-Service-Tax-Taxscan-.jpg "No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]")
No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no Service Tax liability under...
![Writ Court has no authority to Adjust Municipal Taxes, Repair and Maintenance Charges in absence of Specific Agreement: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Writ-Court-Municipal-Taxes-Repair-and-Maintenance-Charges-Agreement-Calcutta-HC-TAXSCAN.jpg "Writ Court has no authority to Adjust Municipal Taxes, Repair and Maintenance Charges in absence of Specific Agreement: Calcutta HC [Read Order]")
![GST Refund Claim in Transition Phase: Calcutta HC allows Filing of Fresh Calculations to Avail Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Refund-Claim-in-Transition-Phase-GST-Refund-Claim-GST-Refund-Calcutta-Highcourt-Refund-taxscan.jpg "GST Refund Claim in Transition Phase: Calcutta HC allows Filing of Fresh Calculations to Avail Refund [Read Order]")
![Karnataka HC dismisses Writ Petition challenging Constitutional Validity of VAT Notification by Authorities to Track Movement of Goods to Fix Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Karnataka-High-Court-Writ-Petition-Constitutional-Validity-VAT-Notification-Track-Movement-Goods-Tax-Liability-VAT-taxscan.jpg "Karnataka HC dismisses Writ Petition challenging Constitutional Validity of VAT Notification by Authorities to Track Movement of Goods to Fix Tax Liability [Read Order]")
![Manual Breast Pump is not medical device under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Manual-Breast-Pump-medical-device-Customs-Tariff-Act-CESTAT-TAXSCAN.jpg "Manual Breast Pump is not medical device under Customs Tariff Act: CESTAT [Read Order]")
Reversal of ITC: Madras HC quashes Assessment Order for Violation to take Due Process where Authority proposes to take Adverse View [Read Order]
The Madras High Court quashed assessment order for violation to take due process where Authority proposes to take adverse view in the matter of Reversal of Input Tax Credit (ITC). The petitioner,...
![Reversal of ITC: Madras HC quashes Assessment Order for Violation to take Due Process where Authority proposes to take Adverse View [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Reversal-of-ITC-ITC-Madras-High-Court-Assessment-Order-Violation-Authority-Adverse-View-Input-Tax-Credit-Taxscan.jpg "Reversal of ITC: Madras HC quashes Assessment Order for Violation to take Due Process where Authority proposes to take Adverse View [Read Order]")
Adjudicating Officer has Jurisdiction to decide whether a particular activity Attracts Service Tax: Bombay HC directs to avail Statutory Appeal [Read Order]
The Bombay High Court dismissed a writ petition directing to avail statutory appeal and observed that an Adjudicating Officer has jurisdiction to decide whether a particular activity attracts service...
![Adjudicating Officer has Jurisdiction to decide whether a particular activity Attracts Service Tax: Bombay HC directs to avail Statutory Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Adjudicating-Officer-Jurisdiction-Service-Tax-Bombay-High-Court-Statutory-Appeal-Taxscan.jpg "Adjudicating Officer has Jurisdiction to decide whether a particular activity Attracts Service Tax: Bombay HC directs to avail Statutory Appeal [Read Order]")
No Proof that Seized Areca nuts will not be used for Human Consumption: Gauhati HC quashes Zimma Petition [Read Order]
The Gauhati High Court quashed zimma petition on the ground of absence of proof that the seized areca nuts will not be used for human consumption. During investigation Police also seized other 107...
![No Proof that Seized Areca nuts will not be used for Human Consumption: Gauhati HC quashes Zimma Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Seized-Areca-nuts-Seized-Areca-nuts-Proof-Human-Consumption-Gauhati-High-Court-Zimma-petition-Petition-Taxscan.jpg "No Proof that Seized Areca nuts will not be used for Human Consumption: Gauhati HC quashes Zimma Petition [Read Order]")
Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT), comprising George George K., Judicial Member and Padmavathy S., Accountant Member observed that the payment for online advertisement...
![Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Relief-to-Google-Ireland-Payment-for-Online-Advertisement-Space-Google-India-Royalty-ITAT-Taxscan.jpg "Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]")
Subsidy received from State Government as Sales Tax Challan not to be included in Transaction Value for levy of Central Excise Duty u/s 4 of Central Excise Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the subsidy received from State Government as Sales Tax Challan not to be included in transaction...
![Subsidy received from State Government as Sales Tax Challan not to be included in Transaction Value for levy of Central Excise Duty u/s 4 of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Subsidy-State-Government-Sales-Tax-Challan-Transaction-Value-Central-Excise-Duty-levy-of-Central-Excise-Duty-Central-Excise-Act-CESTAT-Excise-Customs-Service-Tax-Taxscan-.jpg "Subsidy received from State Government as Sales Tax Challan not to be included in Transaction Value for levy of Central Excise Duty u/s 4 of Central Excise Act: CESTAT [Read Order]")
Pending Writ Petition cannot be Clog on Title: Bombay HC rejects Claim of Recovery of Tax by MIDC [Read Order]
Rejecting the claim of Maharashtra Industrial Development Corporation (MIDC), on recovery of tax the Bombay High Court observed that a pending writ petition cannot possibly be a clog on the title. ...
Architect Service, Telephone Expenses for Hotel Construction are Input Services: CESTAT allows Cenvat Credit [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit on service tax and observed that architect service, telephone expenses for hotel...
![Architect Service, Telephone Expenses for Hotel Construction are Input Services: CESTAT allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Architect-Service-Telephone-Expenses-Hotel-Construction-Input-Services-CESTAT-Cenvat-Credit-Customs-Excise-Service-Tax-Taxscan.jpg "Architect Service, Telephone Expenses for Hotel Construction are Input Services: CESTAT allows Cenvat Credit [Read Order]")