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Kalyani B. Nair on Muck Rack

Kalyani B. Nair

Kerala
As seen in: Tax Scan, The Cureus Journal of Medical Science, Khabar, Nach Welt
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Articles

SC Permits to File Appeal Before GSTAT Without Pre-Deposit as SCN Was Issued Before Amendment On 1st October 2025 [Read Order]

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By Kalyani B. Nair
| Tax Scan
In a recent decision, the Supreme Court of India permitted the filing of an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) without predeposit as the show cause notice (SCN) was issued prior to the pre-deposit amendment introduced on the 1st of October 2025. The special leave to appeal petition was filed by the petitioner, M/s Pvcon Engineering Co. challenging...
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Substantial and Satisfying Meal’ Must Be Judged by Catering Arrangement as Whole: CESTAT Allows Service Tax Benefit to Outdoor Caterer [Read Order]

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By Kalyani B. Nair
| Tax Scan
Allowing the service tax benefit to an outdoor caterer, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the substantial and satisfying meal’ must be judged by catering arrangement as whole. The appellant, M/s. The Chennai Beverage registered as an Outdoor Caterer, supplied refreshments to corporate establishments.
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CESTAT Holds Service Tax Not Leviable on Goods Value Already Subjected to VAT in Composite Catering Contracts [Read Order]

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By Kalyani B. Nair
| Tax Scan
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the service tax is not leviable on the goods value that has already been subjected to value added tax (VAT) in the composite catering contracts. The appellant, M/s. The Chennai Beverage, registered under the category of "Outdoor Caterer Service" and a show cause notice...
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