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.
![Work of Composite Nature involving Site Formation is Taxable under Finance Act, no Service Tax Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Composite-Nature-Finance-Act-Service-Tax-Exemption-Tax-Exemption-Service-Tax-TAXSCAN.jpg "Work of Composite Nature involving Site Formation is Taxable under Finance Act, no Service Tax Exemption: CESTAT [Read Order]")
Work of Composite Nature involving Site Formation is Taxable under Finance Act, no Service Tax Exemption: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the work of composite nature involving site formation...
![Advances received in Tax Period under Consideration are Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/tax-Period-CESTAT-Customs-Excise-TAXSCAN.jpg "Advances received in Tax Period under Consideration are Taxable: CESTAT [Read Order]")
![Sum forming part of “Gross Amount Charged” Taxable in Subsequent Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/img-4.jpg "Sum forming part of “Gross Amount Charged” Taxable in Subsequent Period: CESTAT [Read Order]")
![VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/VAT-Service-Tax-CESTAT-Transaction-Service-Tax-levied-Value-Added-Tax-TAXSCAN.jpg "VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]")
![Unbilled Revenue not Consideration hence not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/image-1.jpg "Unbilled Revenue not Consideration hence not Taxable: CESTAT [Read Order]")
Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]
The Madras High Court stayed the recovery proceedings taking into consideration that there was failure to appear for personal hearing on late receipt of GST Notice. The counsel for the petitioner...
![Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Personal-Hearing-GST-Notice-GST-Madras-High-Court-Madras-HC-Recovery-Proceedings-Taxscan.jpg "Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]")
Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the unjust enrichment not extendable to manufactures working under compounded levy scheme under...
![Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Allahabad-Compounded-Levy-Scheme-Unjust-Enrichment-Manufacture-cestat-taxscan.jpg "Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]")
Issuance of refund on account of ISS of Cigarettes and Cement: Punjab and Haryana HC grants Bail to Retd Joint Commissioner Excise and Taxation considering Old Age [Read Order]
The Punjab and Haryana High Court granted bail to the Retired Joint Commissioner Excise and Taxation considering old age, who was arrested in the allegation of Issuance of refund issued on account of...
Cross examination not necessary when Statements of Officers are not going to be Relied: Madras HC upholds order of Principal Commissioner of Customs [Read Order]
The Madras High Court upheld the order of Principal Commissioner of Customs and observed that since the respondent is not at all going to rely upon the statements of the said officers, there is no...
![Cross examination not necessary when Statements of Officers are not going to be Relied: Madras HC upholds order of Principal Commissioner of Customs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-Court-Principal-Commissioner-of-Customs-Customs-regulations-Customs-officer-cross-examination-Customs-enforcement-Customs-taxscan.jpg "Cross examination not necessary when Statements of Officers are not going to be Relied: Madras HC upholds order of Principal Commissioner of Customs [Read Order]")
Issuance of DRC-01 Notice Twice and Overlapping: Madras HC directs to approach Assistant Commissioner [Read Order]
The Madras High Court directed to approach the Assistant Commissioner (ST) in the matter of issuance of DRC-01 notice twice and overlapping. The counsel for the petitioner submitted that the...
Question of Evasion doesn't arise when there is no Liability of Payment of Service Tax: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the question of evasion doesn't arise when there is no liability of payment of service tax. The...
![Question of Evasion doesnt arise when there is no Liability of Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Payment-of-Service-Tax-Service-Tax-CESTAT-Liability-of-Payment-Liability-TAXSCAN.jpg "Question of Evasion doesnt arise when there is no Liability of Payment of Service Tax: CESTAT [Read Order]")
Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit [Read Order]
The Madras High Court extended the time limit fixed for filing appeal with required pre-deposit, in the matter of imposition of penalty under the Goods and Service Tax (GST Act), 2017. According...
![Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-penalty-appeal-GST-Time-limit-for-GST-penalty-appeal-Madras-High-Court-Imposition-of-gst-penalty-Extension-of-appeal-taxscan.jpg "Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit [Read Order]")