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.
AO cannot Re-open Assessment to Remedy Error Resulting from Oversight in Assessment Proceeding: Bombay HC [Read Order]
In a recent decision, the Bombay High Court observed that the Assessing Officer ( AO ) cannot re-open assessment to remedy error resulting from...
![Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Customs-broker-penalty-Customs-broker-Genuineness-verification-failure-taxscan.jpg "Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]")
![Service Tax not Leviable on Service for Transmission of Electricity by GETCO: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Service-Tax-Leviable-on-Service-Transmission-of-Electricity-GETCO-CESTAT-gtaxscan.jpg "Service Tax not Leviable on Service for Transmission of Electricity by GETCO: CESTAT [Read Order]")
![Intention to Evade Payment of Excise duty not Established: CESTAT quashes Penalty u/r 25 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Excise-Duty-Customs-CESTAT-quashes-Penalty-TAXSCAN.jpg "Intention to Evade Payment of Excise duty not Established: CESTAT quashes Penalty u/r 25 of Central Excise Rules [Read Order]")
No Justification for Inclusion of Royalty and Technical know-how in Assessable value of Imported products: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that there can be no justification for the inclusion of royalty and technical know-how in the assessable...
![No Justification for Inclusion of Royalty and Technical know-how in Assessable value of Imported products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chennai-CESTAT-ruling-on-royalty-inclusion-Customs-valuation-and-royalty-fees-Royalty-fees-import-valuation-Import-valuation-CESTAT-decision-Taxscan.jpg "No Justification for Inclusion of Royalty and Technical know-how in Assessable value of Imported products: CESTAT [Read Order]")
![Approval of Resolution Plan by NCLT Abates appeals before CESTAT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-NCLT-National-Company-Law-Tribunal-NCLT-resolution-plan-approval-NCLT-decision-on-appeals-Taxscan.jpg "Approval of Resolution Plan by NCLT Abates appeals before CESTAT: CESTAT [Read Order]")
Serious Charge of Clandestine Removal cannot be Levelled on Basis of Mathematical Calculation: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the serious charge of clandestine removal cannot be levelled on basis of mathematical calculation....
![Serious Charge of Clandestine Removal cannot be Levelled on Basis of Mathematical Calculation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chandigarh-Clandestine-Removal-CESTAT-ruling-on-Clandestine-Removal-TAXSCAN.jpg "Serious Charge of Clandestine Removal cannot be Levelled on Basis of Mathematical Calculation: CESTAT [Read Order]")
No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) disallowed the benefit of quantification of service tax demand as there was no intention to treat consideration...
![No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Service-Tax-Demand-Cum-Tax-Amount-Quantification-Benefit-Tax-news-Service-Tax-taxscan-1.jpg "No intention to treat consideration received as Cum-Tax Amount: CESTAT disallows Benefit of Quantification of Service Tax Demand [Read Order]")
![Bunching of SCN is against spirit of provisions of Section 73 of GST Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Madras-High-Court-SCN-show-cause-notice-Central-Goods-and-Service-Tax-Act-CGST-Bunching-of-SCN-taxscan.jpg "Bunching of SCN is against spirit of provisions of Section 73 of GST Act: Madras HC [Read Order]")
![CESTAT upholds Order of Commissioner Quashing Service Tax Demand under head SOTG [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Hyderabad-Service-Tax-CESTAT-ruling-on-Service-Tax-Demand-Service-tax-demand-TAXSCAN.jpg "CESTAT upholds Order of Commissioner Quashing Service Tax Demand under head SOTG [Read Order]")
Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the service tax demand for Maintenance and Repair Services on Nepal clients as there was non-fulfilment...
![Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Service-Tax-Demand-Maintenance-and-repair-services-Convertible-foreign-exchange-Non-fulfilment-of-conditions-TAXSCAN.jpg "Non-fulfilment of Condition of receiving Proceeds in Convertible Foreign Exchange: CESTAT upholds Service Tax Demand for Maintenance and Repair Services on Nepal Clients [Read Order]")