Supreme Court Rulings


Dismisses appeal against CESTAT denying exemption to SMPS as parts/accessories of Integrated Fixed Wireless Telephones 

SC dismisses civil appeal against the CESTAT order that held that the ‘12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders, are neither parts nor accessories o...View More

Dismisses KSRTC's review petition against order upholding activity of Bus body-building as ‘manufacture’ 

SC dismisses review petitions filed by Kerala State Road Transport Corporation (assessee/KSRTC) against order which upheld assessee’s liability to pay excise duty on activity of fabricating bus ...View More

Fabricating chassis resulting in ‘useable buses’ is ‘manufacture’; Upholds KSRTC’s excise liability 

SC upholds CESTAT, rules that activity of fabricating bus bodies by Kerala State Road Transport Corporation (KSTC/assessee), resulting in finished product i.e. useable buses, amounts to ‘manufac...View More

Dismisses Revenue's review against judgment exempting Shapoorji Pallonji's construction service for IIT 

SC dismisses Revenue’s review petition against judgment allowing exemption in respect of construction services provided by Shapoorji Pallonji to IIT Patna; Discussing at length, scope of the ter...View More

Dismisses Revenue's SLP challenging classification of nicotex/nicogum manufactured by Cipla as medicine

SC dismisses Revenue’s SLP, finds no reason to interfere with Rajasthan HC judgment which upheld Tax Board’s finding with respect to classification of nicotex / nicogum manufactured by Cip...View More

Dismisses Revenue's appeal challenging non-inclusion of technical know-how fee in value of imported coating-plant

SC dismisses Revenue’s appeal challenging CESTAT order which found no justification in adding value of the technical knowhow fee to the transaction value of the imported goods (coating plant) as...View More

Dismisses Patanjali's appeal against CESTAT-order confirming demand on fees collected for yoga training

SC dismisses civil appeal filed by Patanjali Yogpeeth Trust (Patanjali/Assessee) against CESTAT ruling which upheld service tax demand along with interest and penalty on activity of teaching yoga and ...View More

SVLDRS benefit available only if declarant complies with scheme’s conditions; Upholds HC judgment 

SC upholds HC judgment which refused to allow the assessee an extension of time to make deposit of arrears under the Sab Ka Vishwas (Legacy Dispute Resolution) Scheme, 2019; States that “a perso...View More

Dismisses Revenue's appeal against CESTAT order with respect to ‘quicklime’ classification

SC dismisses Revenue’s civil appeal against CESTAT-order that set-aside demand of differential duty and restored assessee’s original classification of imported ‘quicklime’ unde...View More

Restores Samsung India's writ challenging Odisha Entry Tax Act's constitutionality before HC; Disposes appeal 

SC sets-aside the order passed by Orissa HC that rejected Samsung India’s (Assessee) writ challenging the constitutionality of certain provisions in Odisha Entry Tax Act, 1999 on ground of alter...View More