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 Differential Duty not passed on to Customer: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Burden-of-Differential-Duty-Customer-CESTAT-Excise-Duty-Demand-taxscan.jpg "Burden of Differential Duty not passed on to Customer: CESTAT quashes Excise Duty Demand [Read Order]")
Burden of Differential Duty not passed on to Customer: CESTAT quashes Excise Duty Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand as the burden of differential...
![Confirmation of Differential Duty not Proposed in SCN cannot be Sustained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Confirmation-Differential-Duty-Proposed-SCN-Sustained-CESTAT-taxscan.jpg "Confirmation of Differential Duty not Proposed in SCN cannot be Sustained: CESTAT [Read Order]")
![Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Benefit-Cenvat-credit-Availed-Anyone-Outside-India-CESTAT-taxscan.jpg "Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]")
![Work of Site Formation and Erection of Windmills not ‘Commercial and Industrial Construction Service’: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Work-Site-Formation-Erection-of-Windmills-Commercial-Industrial-Construction-Service-CESTAT-Matter-taxscan.jpg "Work of Site Formation and Erection of Windmills not ‘Commercial and Industrial Construction Service’: CESTAT Remands Matter [Read Order]")
![Remelted Zinc classifiable as Zinc Alloy, Customs Duty leviable at 7.5%: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Remelted-Zinc-Zinc-Alloy-Customs-Duty-CESTAT-taxscan.jpg "Remelted Zinc classifiable as Zinc Alloy, Customs Duty leviable at 7.5%: CESTAT [Read Order]")
Construction not Taxable u/s 65(105)(zzzza) of Finance Act for Building not used for Commerce or Industry: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that construction is not taxable under Section 65(105)(zzzza) of the Finance Act, 1994 for building not...
Remunerations Paid to Directors not “Commission’ under Service Tax Category: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the remunerations paid to directors are not “commission’ under the service tax category. During...
![Remunerations Paid to Directors not “Commission’ under Service Tax Category: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Remunerations-Paid-Directors-Commission-Service-Tax-Category-CESTAT-taxscan.jpeg "Remunerations Paid to Directors not “Commission’ under Service Tax Category: CESTAT [Read Order]")
Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench held that the Adjudicating Authority lacks jurisdiction when no show cause notice ( SCN ) is issued under Section...
![Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Customs-Act-Adjudicating-Authority-SCN-taxscan.jpg "Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]")
Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed confiscation and held that the import of second-hand medical devices having minimum residual life of 5...
![Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Second-Hand-Medical-Devices-Medical-Devices-taxscan.jpg "Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]")
No Service Tax leviable on Online Ticketing Platform under support of Book My Show not Receiving Consideration from Card Companies: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is leviable on online ticketing platform under support of Book My Show not receiving...
![No Service Tax leviable on Online Ticketing Platform under support of Book My Show not Receiving Consideration from Card Companies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/No-Service-Tax-leviable-Online-Ticketing-Platform-Book-My-Show-Receiving-Consideration-from-Card-Companies-CESTAT-TAXSCAN.jpg "No Service Tax leviable on Online Ticketing Platform under support of Book My Show not Receiving Consideration from Card Companies: CESTAT [Read Order]")
Mandatory Condition of Pre-Deposit u/s 35F of CEA to file Appeals before CESTAT cannot be Waived in Writ Jurisdiction: Allahabad HC [Read Order]
In a recent ruling the Allahabad High Court held that the mandatory condition of pre-deposit under Section 35F of the Central Excise Act, 1944 (CEA) to file appeals before the Customs, Excise and...
![Mandatory Condition of Pre-Deposit u/s 35F of CEA to file Appeals before CESTAT cannot be Waived in Writ Jurisdiction: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Mandatory-Condition-of-Pre-Deposit-us-35F-of-CEA-Appeals-CESTAT-Writ-Jurisdiction-Allahabad-HC-TAXSCAN.jpg "Mandatory Condition of Pre-Deposit u/s 35F of CEA to file Appeals before CESTAT cannot be Waived in Writ Jurisdiction: Allahabad HC [Read Order]")
Technical Assistance for Manufacture of Aircraft and Engines not IPR-Services: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand and held that the technical assistance for manufacture of aircraft and engines is not...
![Technical Assistance for Manufacture of Aircraft and Engines not IPR-Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Kolkata-Service-Tax-Service-Tax-Demand-TAXSCAN.jpg "Technical Assistance for Manufacture of Aircraft and Engines not IPR-Services: CESTAT quashes Service Tax Demand [Read Order]")