Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
There can be No Limitation for Conclusion of Proceedings u/s 25(1) of the Kerala VAT Act: Kerala HC [Read Judgment]
Recently, in M/S. Paharpur Cooling Towers Limited v. State of Kerala & Ors, the Kerala High Court held that the limitation provided u/s 25(1) is...
Licencee can Claim Refund on the Double Payment of Service Tax paid on Airport Entry Fee: Kerala HC [Read Judgment]
In the case of C. Sadanandan v. Union of India & Anr, the Kerala High Court held that in case of double payment of service tax on the collection of Public Admission fee, the licencee/contractor is...
![Licencee can Claim Refund on the Double Payment of Service Tax paid on Airport Entry Fee: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Service-Tax-Tax-Scan.jpg "Licencee can Claim Refund on the Double Payment of Service Tax paid on Airport Entry Fee: Kerala HC [Read Judgment]")
Contract Carriages used for Tour are within the Service Tax net under the head ‘Tour operator’: Kerala HC [Read Judgment]
A single Judge bench of the Kerala High Court has held that the Contract Carriages which are used for the purpose of tour are liable to pay Service Tax under the provisions of the Finance Act, 1994. ...
![Contract Carriages used for Tour are within the Service Tax net under the head ‘Tour operator’: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Contract Carriages used for Tour are within the Service Tax net under the head ‘Tour operator’: Kerala HC [Read Judgment]")
Building Tax paid without protest cannot be a Ground for Rejecting the Claim for Exemption in a later stage: Kerala HC [Read Judgment]
The Kerala High Court in a recent decision held that the assessee who paid the building tax even without protest can claim exemption in a later stage. The single bench clarified that payment of...
Kerala HC upholds Constitutional Validity of Higher Rate of Motor Vehicle Tax on Contract Carriages [Read Judgment]
Recently, the Kerala High Court upheld the constitutional validity of the levy of motor vehicle Tax on contract carriages in Kerala at a higher rate through the Finance Act, 2014. The Court while...
Disallowance of Input Tax Credit is not an ‘Error’ to be rectified u/s 66 of KVAT Act: Kerala HC [Read Judgment]
In a recent ruling, the single bench of the Kerala High Court held that disallowance of the input tax credit by the assessing officer cannot be a ground for invoking s. 66 of the KVAT Act since it is...
