Supreme Court Rulings


Copy of SC judgment affirming CESTAT ruling on 'export' of services by MNC giants 

Pursuant to Taxsutra Exclusive on May 6, copy of SC judgment dismissing Revenue appeals on the issue of classification of marketing support services, roaming services etc., is now available for downlo...View More

Entry tax levy pending exemption application before SLC not question of law; Upholds reference dismissal 

SC dismisses Assessee’s SLP filed against the HC judgment that upheld the Commercial Tax Tribunal order holding that pendency of entry tax exemption application before the State Level Committee ...View More

Upholds exemption granted by tribunal on imported optical fibre cable; Dismisses Revenue’s Appeal 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Chennai that granted exemption on import of optical fibre cable under Notification No. 24/2005-Cus; Earlier, tribunal rejecte...View More

Dismisses Revenue’s appeal filed after 1027 days; Sustains CESTAT Ruling on delay charges 

SC dismisses Revenue’s appeal filed after 1027 days delay without sufficient explanation; Earlier Revenue had challenged the ruling of CESTAT Kolkata that dropped service tax demand amounting to...View More

Copy of SC judgment on simultaneous criminal-prosecution and adjudication-proceedings 

SC dismissing a Criminal Appeal, holds that “there is no bar on parallel proceedings, with one being by the Respondent-Department and the other being criminal in nature, under the CEA 1944&rdquo...View More

Dismisses Revenue’s SLP, affirms HC’s view on ‘moisture content’ being paramount for Areca-nuts classification 

SC dismisses Revenue’s SLP challenging the Madras HC judgment that dismissed Revenue’s writ appeal on the issue of classification of imported Areca Nuts; Earlier, Madras HC refused to allo...View More

Dismisses Revenue's appeal on Philips LCD-monitors imports for medical imaging use 

SC dismisses Revenue’s appeal against CESTAT ruling on the classification of ‘LCD Monitors’ imported by Philips India for use with medical equipment such as ultrasound machines, X-Ra...View More

Considering pendency of time-barred adjudication issue, directs Assessee to seek adjournment before AA 

SC disposes SLP filed by the Assessee challenging the order of the Bombay HC that declined to stay the adjudication proceedings but deferred the petition for interim relief filed by the Assessee based...View More

Dismisses Revenue’s appeal against classification of Nasal Spray ‘crimp pumps’ imported by Glenmark 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai order which ruled in favour of Glenmark Pharmaceuticals on classification of ‘crimp pumps’, imported for use as component of...View More

Upholds exemption on imported arms and ammunition by National Rifle Association; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT, New Delhi that granted exemption to National Rifle Association (Assessee) for import of arms and ammunition required for rifle sho...View More