Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Kerala HC directs refund of Service Tax collected on Serving Food & Beverages having Air Conditioning Facility [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Kerala HC directs refund of Service Tax collected on Serving Food & Beverages having Air Conditioning Facility [Read Judgment]")
Kerala HC directs refund of Service Tax collected on Serving Food & Beverages having Air Conditioning Facility [Read Judgment]
In a recent ruling, the Kerala high Court directed the revenue to refund the amount collected as Service Tax for the services in relation to serving...
![Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/10/Carbon-Paper-Taxscan.jpg "Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]")
Kerala HC deletes Penalty imposed on Assessee for Non-Bifurcation of VAT & Luxury Tax [Read Judgment]
The single bench of the Kerala High Court, while deleting an order of penalty under the provisions of Kerala Tax on Luxuries Act, 1976, held that penalty cannot be levied for non-bifurcation of VAT...
![Kerala HC Confirms 13.5% of VAT on T5 Fluorescent Lamps [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/T5-Flourescent-Lamps.jpg "Kerala HC Confirms 13.5% of VAT on T5 Fluorescent Lamps [Read Judgment]")
Compounding of Offence under KVAT Act does not deprive the assessee’s right to take a Contention based on a Clarification: Kerala HC [Read Judgment]
Kerala HC confirms 5% VAT on printed photographs in book form. While confirming the tax rate of 5% on printed photographs in book form, the Kerala High Court observed that, the assessee cannot be...
No Income Tax or Stamp duty shall be levied on Compensation for Land Acquisition: Kerala HC [Read Judgment]
In a recent Judgment of Kerala High Court has upheld the Single bench decision that, Income Tax or Stamp duty shall not be levied on compensation for Land Acquisition under the Right to Fair...
No exemption to ‘Cleaning Materials’ u/s 6(7)(b) of KVAT Act: Kerala HC [Read Judgment]
In a recent decision, the Kerala High Court observed that the exemption under section 6(7)(b) of the KVAT Act, 2003 is not available to ‘cleaning materials’ since they are not ‘consumables’ as per the...
Assessment u/s 153C is unsustainable in the Absence of Recovery of Incriminating Materials: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent decision, ruled that an assessment made under section 153C of the Income Tax Act, 1961 cannot be justified on ground that no incriminating...