Supreme Court Rulings


Dismisses SLP against HC order refusing condonation of 10-year delay in filing appeal

SC dismisses SLP against Madhya Pradesh HC order refusing to condone a delay of 10 years in bringing appeal against CESTAT order confirming liability under &lsq...View More

Caps interest at 12% for entire period on refund amount payable to NAFED

SC in Revenue's appeal against a cooperative society, National Agricultural Cooperative Marketing Federation of India (NAFED) rules on the issue of interest, confining the rate to ...View More

Upholds CESTAT's order on 'transfer of software rights' taxability under ITSS from May 16, 2008 

SC while deciding Revenue’s appeal, upholds taxability of transfer of right to use the software under the head "Information Technology Software’(ITSS) w.e.f May 16, 2008 and prior to that ...View More

Calcium Borogluconate used as IV-Fluid replenishment exempt despite usage in vet diseases treatment  

SC dismisses Revenue’s appeal, upholds the order of CESTAT which held that Calcium Borogluconate and Calcium Magnesium Borogluconate (containing Boric Acid and Chlorocresol)&...View More

'Video Tape Production' service does not cover mere editing, cutting; Upholds CESTAT's interpretation

SC dismisses Revenue’s appeal against CESTAT order where it was held that 2D to 3D conversion, visual effects services undertaken for foreign counterpart is not ‘V...View More

Declines to interfere with CESTAT order quashing demand under Erection/Commissioning Service for pre-June 2007 period

SC declines to interfere with the impugned order of CESTAT quashing Service Tax demands imposed under the category of “Erection, Installation & Commissioning Services” for pe...View More

Dismisses Revenue's SLP against CESTAT order dropping extended period demand on related-party clearance 

SC dismisses Revenue’s SLP against CESTAT order dropping demand for extended period of limitation in case involvling dispute over valuation of goods cleared to sister concern; CESTAT cited ...View More

Relief to SOTC; Dismisses Revenue's appeal challenging order setting-aside liability under BAS against IATA-agent 

SC dismisses Revenue’s appeal against CESTAT order which held International Air Transport Association (IATA) agent not liable to service tax under the head Business Auxiliary Service (BAS) on ta...View More

Dismisses Revenue's appeal against CESTAT-order on classification of Oil in Bunker Tanks 

SC dismisses Revenue’s appeal against CESTAT order holding that Oil contained in the Bunker Tanks in Engine Room/Outside Engine Room of Vessel imported for breaking up is to be assessed with the...View More

Dismisses Revenue’s SLP seeking to recover education cess refund granted basis overruled judgment 

SC dismisses SLP of Revenue seeking to recover refund of education cess which was availed by assessee basis the judgment passed in SRD Nutrients (P) Ltd which now stands overruled by Unicorn Industrie...View More