Supreme Court Rulings


‘Mere’ goods transportation not taxable as ‘Cargo Handling Services’; Upholds CESTAT order

SC dismisses Revenue’s appeal and concurs with the view taken by CESTAT Ahmedabad wherein it quashed service tax demand on the assessee engaged in logistics management for Essar Steel Ltd (ESL) ...View More

Commission from overseas-buyer w.r.t. procurement for export not BAS/BSS/Intermediary service 

SC dismisses Revenue’s civil appeal against CESTAT ruling which held that bouquet of services rendered by an Indian entity to foreign client like procuring orders for supply of garments for expo...View More

Affirms HC verdict levying Sales-tax at 12% on silk fabric for period Jan-March 2000

SC dismisses assessee’s appeal, finds “..no error in the view taken by the Delhi High Court” levying State sales-tax at the rate of 12% for the period from January 15 to March 31, 20...View More

Quashes demand vis-a-vis stock outside bonded-warehouse with permission; Modifies CESTAT-ruling

SC modifies CESTAT ruling to partially allow assessee's appeal, sets-aside demand, penalty and interest for 264 cases of second-hand steel mill machinery and parts lying outside warehouse, as they wer...View More

Copy of SC order upholding differential duty demand for 'camera stabilizer' undervaluation 

SC upholds CESTAT Delhi ruling which set aside the appellate order and restored the original order confirming demand of differential duty for undervaluation of 'camera stabilizer'; In reaching the dec...View More

Dismisses Revenue's plea to tax 'Mechanical fertiliser facility' construction invoking extended limitation period 

SC dismisses Revenue’s appeal against CESTAT’s order which set-aside service tax demand on construction of Mechanical fertiliser handling and bagging facility rendered by Assessee at Kakin...View More

Dismisses exporter's SLP against HC’s direction to file SCN-reply considering provisional release 

SC, dismisses SLP by assessee-exporter against Bombay HC order which disposed off the writ petition praying for setting aside of show cause notice (SCN) issued by the Additional Commiss...View More

Citing 412-days delay, dismisses Revenue's appeal w.r.t. classification of 'Minute Maid Nimboo Fresh

SC dismisses Revenue’s civil appeal against CESTAT order passed in case of Hindustan Coca Cola Beverages Pvt. Ltd. (Assessee/HCCBPL) on the ground of inordinate delay of 412 days in filing the C...View More

Dismisses Revenue’s SLP finding no justifiable ground to condone 364 days delay 

SC dismisses Revenue’s SLP finding no “justifiable grounds for condoning the delay of 364 days”; Earlier, while dismissing application for condonation of delay and revision, noting t...View More

Dismisses Revenue’s SLP w.r.t. classification of Chrome Concentrate, declines interference with HC's order

SC dismisses Revenue’s SLP challenging HC order dismissing Revenue’s appeal on classification of Chrome Concentrate on ground of maintainability as the core issue revolved upon the classif...View More