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.
![Mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “Scrap” from “Mechanical Working of Material” u/s 206C of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Liquor-Bottle-Taxation-Madras-High-Court-Mechanical-Working-of-Material-Tax-on-Liquor-Sales-Scrap-Liquor-Bottle-taxscan.jpg "Mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “Scrap” from “Mechanical Working of Material” u/s 206C of Income Tax Act: Madras HC [Read Order]")
Mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “Scrap” from “Mechanical Working of Material” u/s 206C of Income Tax Act: Madras HC [Read Order]
In a recent decision the Madras High Court observed that mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “scrap”...
![Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-customs-duty-cestat-kolkata-Customs-TAXSCAN.jpg "Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]")
![Composite Contract involving Service and Material not to be Taxed before 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Composite-Contract-Service-Tax-Demand-Service-Tax-CESTAT-Tax-Demand-TAXSCAN.jpg "Composite Contract involving Service and Material not to be Taxed before 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]")
![CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Redemption-Fine-Penalty-Adjudicating-Authority-Sufficient-Ends-of-Justice-TAXSCAN.jpg "CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]")
Commitment of Performance towards Machines Supplied not liable for rendering Declared Service u/s 66E (e) of Finance Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the commitment of performance towards machines supplied not liable for rendering declared service...
![Commitment of Performance towards Machines Supplied not liable for rendering Declared Service u/s 66E (e) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Commitment-Performance-Machines-Supplied-rendering-Service-Finance-Act-CESTAT-TAXSCAN.jpg "Commitment of Performance towards Machines Supplied not liable for rendering Declared Service u/s 66E (e) of Finance Act: CESTAT [Read Order]")
Relief to Larsen and Turbo Limited: CESTAT rules goods Manufactured out of Imported Goods could be Transferred after Completion of Export Obligation [Read Order]
In a major relief to Larsen and Turbo Limited, the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the goods manufactured out of imported goods could be...
![Relief to Larsen and Turbo Limited: CESTAT rules goods Manufactured out of Imported Goods could be Transferred after Completion of Export Obligation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Larsen-and-Turbo-Limited-CESTAT-Completion-of-Export-Obligation-TAXSCAN.jpg "Relief to Larsen and Turbo Limited: CESTAT rules goods Manufactured out of Imported Goods could be Transferred after Completion of Export Obligation [Read Order]")
ISD Credit in pre-GST Regime Wrongly Carried Forward into GST regime: Mahindra and Mahindra receives Rs 56 lakhs Penalty
The famous Indian multinational automotive manufacturing company, Mahindra and Mahindra received Rs 56 lakhs penalty alleging that the input service distributor (ISD) credit in pre-GST regime wrongly...
