Supreme Court Rulings
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 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 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 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 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 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 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 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 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 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
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