Supreme Court Rulings
SC rules on applicability of service tax on reimbursable expenditure incurred by service provider, in terms of Section 67 of Finance Act r/w Rule 5 of Service Tax (Determination of Value) Rules 2006;
...View More SC rules on rate of tax applicable to works contracts prior to April 1, 2006 when Section 4(1)(c) was introduced by an amendment to Karnataka VAT Act; Upholds Karnataka HC decision, which concurred wi
...View More SC clarifies applicability of stay on composition of Search-cum-Selection Committee (SCSC) under Tribunal, Appellate Tribunal and Other Authorities (Qualification, experience and other conditions of s
...View More SC allows refund of excess sales tax paid on LPG cylinders supplied to oil companies, pursuant to price revision / fixation by Ministry of Petroleum & Natural Gas; Observes, a bare reading of Sect
...View More SC affirms classification of ‘essential components / parts of a boiler’ under sub-heading 8402.10 of First Schedule to Central Excise Tariff Act as “All goods other than parts”
...View More SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service
...View More SC upholds Single Judge bench view of HC, provisions of Standards of Weights and Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures (Enforcement) Act, 1985 (SWM Act, 1985) and
...View More SC allows CENVAT credit on outward transportation services availed beyond place of removal, under Rule 2(l) of CENVAT Credit Rules; Having regard to definition of “input service” prior to
...View More SC quashes Karnataka HC judgment, holds that all trade discounts are allowable as permissible deductions for arriving at taxable turnover; Observes that the words “in respect of the sales relati
...View More SC sets aside Karnataka HC judgment for wrongly dismissing Revenue appeal where issued pertained to liability of assessee as “Good Transport Agency” u/s 65(50b) r/w Section 65(105)(zzp) of
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