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.
![Residential complex built for Self-Use remains outside service tax net: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-Ahmedabad-Residential-Complex-built-for-Self-Use-CESTAT-ruling-on-residential-complex-service-tax-Service-tax-exclusion-for-self-owned-property-taxscan.jpg "Residential complex built for Self-Use remains outside service tax net: CESTAT [Read Order]")
Residential complex built for Self-Use remains outside service tax net: CESTAT [Read Order]
A Two-Member Bench of the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that residential complex is...
![Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/School-construction-service-Industrial-Construction-Service-Commercial-Construction-Service-CESTAT-Ahmedabad-taxscan.jpg "Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]")
![Difference in receipts towards exempted services shown in ST-3 Return: CESTAT quashes Service tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Service-Tax-Demand-CESTAT-ruling-on-service-tax-demand-Service-tax-Service-tax-return-TAXSCAN.jpg "Difference in receipts towards exempted services shown in ST-3 Return: CESTAT quashes Service tax demand [Read Order]")
![Allegation that Noticee is not aware cannot be decided in Adjudication Order: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Adjudication-order-Excise-duty-demand-Noticee-awareness-taxscan.jpg "Allegation that Noticee is not aware cannot be decided in Adjudication Order: CESTAT quashes Excise Duty Demand [Read Order]")
Reversal of entire Cenvat Credit attributed to Input and Input Services used in Exempted Goods: CESTAT quashes demand of 10% of value of Exempted Goods [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench quashed the demand of 10% of value of exempted goods on the reversal of entire cenvat credit attributed to input and...
![Reversal of entire Cenvat Credit attributed to Input and Input Services used in Exempted Goods: CESTAT quashes demand of 10% of value of Exempted Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Cenvat-credit-reversal-Input-Services-in-Exempted-Goods-Exempted-goods-taxscan.jpg "Reversal of entire Cenvat Credit attributed to Input and Input Services used in Exempted Goods: CESTAT quashes demand of 10% of value of Exempted Goods [Read Order]")
Transactions concerning Mutual Funds are in nature of Investment and not motivated by trade: Delhi HC [Read Order]
The Delhi High Court in an appeal preferred by the Principal Commissioner of Income Tax observed that the Transactions concerning mutual funds are in nature of investment and not motivated by trade. ...
![Transactions concerning Mutual Funds are in nature of Investment and not motivated by trade: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-high-court-Mutual-Funds-Delhi-High-Court-in-Mutual-Fund-Nature-of-Investment-Income-tax-TAXSCAN.jpg "Transactions concerning Mutual Funds are in nature of Investment and not motivated by trade: Delhi HC [Read Order]")
![Manufacture of Dutiable 100% Cotton: CESTAT Disallows Pay Back on Credit Balance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Ahmedabad-Pay-Back-Disallowance-Cotton-Manufacturing-Duties-on-Cotton-Production-taxscan.jpg "Manufacture of Dutiable 100% Cotton: CESTAT Disallows Pay Back on Credit Balance [Read Order]")
Unit price for pair of Bra Cups used for one brassier should be taken as per Unit Price: CESTAT orders to Recalculate Customs Duty [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ordered to recalculate the customs duty and noted that the unit price for pair of bra cups used for one...
![Unit price for pair of Bra Cups used for one brassier should be taken as per Unit Price: CESTAT orders to Recalculate Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Unit-Price-Pair-of-Bra-Cups-Brassier-per-Unit-Price-CESTAT-Recalculate-Customs-Duty-TAXSCAN.jpg "Unit price for pair of Bra Cups used for one brassier should be taken as per Unit Price: CESTAT orders to Recalculate Customs Duty [Read Order]")
Claim on Goods not in Possession of Port Authority cannot be treated as Secured Creditor under IBC: NCLAT
The Chennai Bench of the National Company Law Appellate Tribunal ( NCLAT ) ruled that the claim on goods not in possession of port authority cannot be treated as secured creditor under the Insolvency...
Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the statutory limitation period prescribed under Section 11B of the Central Excise Act, 1944 is...
![Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-allahabad-Statutory-limitation-period-Tax-refund-CESTAT-judgment-on-refund-TAXSCAN.jpeg "Statutory Limitation Period prescribed under Section 11B of Central Excise Act is not Applicable to Refund when Amount paid Appellant is not Tax: CESTAT [Read Order]")
GST refund pertains to Fourth Quarter Assessment Year: Delhi HC grants Interest at 6% per annum [Read Order]
The Delhi High Court granted interest at 6% per annum as the GST refund pertains to fourth quarter Assessment Year. The Petitioner sought a direction to the respondent to issue a refund of Rs....
![GST refund pertains to Fourth Quarter Assessment Year: Delhi HC grants Interest at 6% per annum [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-GST-refund-Delhi-High-Court-Assessment-Year-Tax-refund-interest-rate-taxscan.webp "GST refund pertains to Fourth Quarter Assessment Year: Delhi HC grants Interest at 6% per annum [Read Order]")