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.
![Exemption under Threshold Limit of Exemption for Small Scale Service Providers: CESTAT directs to submit Relevant Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Exemption-Threshold-Limit-Exemption-Small-Scale-Service-CESTAT-Relevant-Documents-taxscan.jpg "Exemption under Threshold Limit of Exemption for Small Scale Service Providers: CESTAT directs to submit Relevant Documents [Read Order]")
Exemption under Threshold Limit of Exemption for Small Scale Service Providers: CESTAT directs to submit Relevant Documents [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed to submit relevant documents in the matter...
![Power of Assessing Authority under Income Tax Act to Decide Application for Release of Seized Assets not Automatically Abated after 120 Days: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Power-of-Assessing-Authority-Income-Tax-Act-Release-of-Seized-Assets-Automatically-Allahabad-HC-TAXSCAN-1.jpeg "Power of Assessing Authority under Income Tax Act to Decide Application for Release of Seized Assets not Automatically Abated after 120 Days: Allahabad HC [Read Order]")
![Goods Transportation Documents would not absolve Liability that Inputs against which Credits availed were not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Goods-Transportation-Documents-Liability-Inputs-Credits-Valid-CESTAT-TAXSCAN.jpg "Goods Transportation Documents would not absolve Liability that Inputs against which Credits availed were not Valid: CESTAT [Read Order]")
![Agreement between Service Provider and Recipient not for Supply of Man Power: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Agreement-Service-Provider-Recipient-Supply-Man-Power-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Agreement between Service Provider and Recipient not for Supply of Man Power: CESTAT quashes Service Tax Demand [Read Order]")
Expenses included in Gross Transaction Value and Suffered Service Tax: CESTAT dismisses Revenue Appeal [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) dismissed revenue appeal as the expenses incurred by the petitioner was included in the gross transaction...
![Expenses included in Gross Transaction Value and Suffered Service Tax: CESTAT dismisses Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Bangalore-Service-Tax-Gross-Transaction-Value-TAXSCAN.jpg "Expenses included in Gross Transaction Value and Suffered Service Tax: CESTAT dismisses Revenue Appeal [Read Order]")
Value of Services Provided Free of Cost to Engineers and Staff of Service Provider not includable in ‘Gross Amount Charged’: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed the service tax demand and held that the value of services provided free of cost to engineers and...
![Value of Services Provided Free of Cost to Engineers and Staff of Service Provider not includable in ‘Gross Amount Charged’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-Service-Tax-Demand-Service-Tax-TAXSCAN.jpg "Value of Services Provided Free of Cost to Engineers and Staff of Service Provider not includable in ‘Gross Amount Charged’: CESTAT quashes Service Tax Demand [Read Order]")
Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the statements recorded under Section 108 of the Customs Act, 1962 are admissible before the court of...
![Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Statements-Recorded-Section-108-of-Customs-Act-Admissible-Court-of-Law-CESTAT-TAXSCAN.jpg "Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]")
Assessee not absolved from Responsibility to monitor GST Portal being Registered Person: Madras HC [Read Order]
The Madras High Court observed that the assessee is not absolved from the responsibility to monitor the GST portal being a registered person. The petitioner assailed an order dated 29.12.2023 on...
![Assessee not absolved from Responsibility to monitor GST Portal being Registered Person: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Assessee-Responsibility-monitor-GST-Portal-Registered-Person-Madras-HC-taxscan.jpeg "Assessee not absolved from Responsibility to monitor GST Portal being Registered Person: Madras HC [Read Order]")
Karnataka HC dismisses Writ Petition filed with delay seeking Termination of Arbitration Proceedings with Costs of 25,000/- [Read Order]
The Karnataka High Court dismissed a writ petition filed with a delay seeking termination of arbitral proceedings with costs of Rs 25,000/-. The petitioner filed three memos before the Arbitral...
NFAC cannot Invoke Section 144B of Income Tax Act based on Failure to Lodge claim within Time Stipulated: Delhi HC [Read Order]
In a recent decision the Delhi High Court ruled that the National Faceless Assessment Centre ( NFAC ) cannot invoke Section 144B of the Income Tax Act, 1961 based on failure to lodge claim within...
![NFAC cannot Invoke Section 144B of Income Tax Act based on Failure to Lodge claim within Time Stipulated: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/NFAC-Invoke-Income-Tax-Act-Failure-to-Lodge-claim-Time-Stipulated-Delhi-HC-taxscann.jpg "NFAC cannot Invoke Section 144B of Income Tax Act based on Failure to Lodge claim within Time Stipulated: Delhi HC [Read Order]")
Absence of claim not Forming Part of Resolution Plan: Gujarat HC quashes Demand Notice and Assessment Order [Read Order]
The Gujarat High Court quashed demand notice and assessment order in the absence of claim not forming part of resolution plan. It is the case the petitioner that as per clause 12.3 (viii) of the...
