Supreme Court Rulings


Dismisses SLP against HC-order confirming liability under 'advertisement agency' service against contractor

SC dismisses assessee's SLP against Delhi HC judgment that affirmed CESTAT ruling confirming levy of service tax against assessee under the category of ‘advertising agency services’ on the...View More

Rules on creation of first charge over attached property; State's claim to be given precedence

Supreme Court dismisses Punjab & Sind Bank's appeal in relation to creation of priority for secured creditors, affirms HC’s denial of preference claim by Bank over defaulting borrower’...View More

Revenue’s 'unexplained' 526 days delay in filing SLP, hands Reliance Jio Infocomm classification win

An unprecedented 526 days delay in filing SLP leads to Supreme Court dismissing Revenue’s appeal in Reliance Jio Infocomm case; Department was seeking to assail CESTAT’s classification of ...View More

Dismisses Revenue’s SLP against Karnataka HC judgment on classification of charger sold with mobile-phone 

SC dismisses Revenue's SLP in issue concerning mobile charger classification when sold in composite pack along with mobile phone; SLP has been filed against judgment of Karnataka HC which held th...View More

Calls for fresh ‘categorical finding’ over ITC on foreign-agent commission payment 

SC allows appeal filed by Zydus Lifescience (medicament/drugs manufacturer, formerly known as Cadila Healthcare Ltd.)  against HC order on claim of Input Tax Credit (ITC) on commission ...View More

Dismisses Revenue's appeal; Expense reimbursement to seconded employees by Boeing-India not taxable

SC dismisses Revenue's civil appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of service-tax on reimbursable expenses claimed by secon...View More

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' ...View More

Dismisses Revenue’s appeal against CESTAT-order quashing liability on bare-boat charter of 'offshore-drilling-unit' 

SC dismisses Revenue’s appeal against CESTAT order quashing service-tax levy on deployment of ‘drilling unit (rig) under separate charter agreement at the request of client by charterer;&n...View More

Interprets 'goods' under UP VAT Act, allows full ITC; Distinguishes M.K. Agro Tech

In an important judgment, a three judges bench of SC interprets ITC related sections of UP VAT Act, holds that full ITC is allowable on purchase of rice bran under relevant provisions of the ...View More

SC in Rainbow Papers case: Review can't be sought merely for ‘rehearing’ unless circumstances "compelling"

SC dismisses all review petitions against its judgment in Rainbow Papers matter wherein it was held that Resolution Plan ignoring statutory dues is liable to be rejected, remarks that&n...View More