Supreme Court Rulings


Dismisses Revenue's appeal challenging demand quashed vis-a-vis air-travel agent on cancellation-charges, GDS commission 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that dropped service tax demand against ‘Air Travel Agent’ on commission/incentive received from Global Distribut...View More

Dismisses Revenue’s plea involving classification of ‘Pantographs’/'Parts' made exclusively for railway locomotives 

SC dismisses Revenue’s civil appeal challenging the CESTAT Chennai ruling, which classified ‘Pantographs and Parts’ manufactured exclusively for railway locomotives manufacturers as ...View More

Dismisses Revenue's review petition against SLP dismissal in Flipkart’s case w.r.t. excess ITC refund 

SC dismisses Revenue’s review petition against dismissal of SLP challenging the judgment of Delhi HC that allowed refund of excess ITC under DVAT Act to Flipkart India, "on t...View More

Directs CESTAT to consider relevant circular for determining 'Low Noise Blocker' classification 

SC directs CESTAT Mumbai to consider the applicability of Circular No.13/2013-Cus while adjudicating on the issue of classification of Low Noise Blocker (LNB) imported by Dish TV; CESTAT allowed asses...View More

SC dismisses appeal by Revenue on mobile cover classification following its order in Samsung 

SC dismisses Revenue's appeal stating "It is stated at the bar that identical matters have been dismissed by this Court in the case of Padget Electronics Pvt. Ltd. and M/s Samsung India Electronics Pv...View More

Citing delay, dismisses appeal by Flextronics Technologies over receivers, microphone classification 

SC dismisses assessee-importer’s challenge to CESTAT Chennai decision to novo adjudicate classification of ‘receivers’, ‘microphones’ (goods) of cellular phones imported ...View More

Quashes Revenue's Base-Oil classification as HSD applying test of “preponderance of probability” & not “most-akin” 

SC allows Assessee’s appeal against Gujarat HC judgment which held that imported Base Oil is classifiable as High Speed Diesel (HSD - a prohibited item) on the basis of laboratory tests; The imp...View More

Affirms Revenue's classification of composite service received for setting-up paper plant as 'works-contract' 

SC refuses to interfere with the ruling of CESTAT which upheld demand of service-tax under reverse charge mechanism (RCM) on works-contract services received by Assessee for setting up of new tissue p...View More

Dismisses Revenue’s Review Petition in Dish TV case on taxability of STB rentals 

SC dismisses Revenue’s review petition against the rejection of civil appeal, which upheld the CESTAT Mumbai ruling that rental received for supplying Set-Top Boxes (STBs) by Dish TV qualifies a...View More

No service tax on rental charges collected by Dish TV on Set Top Box; Upholds CESTAT order 

SC dismisses revenue’s civil appeal against the CESTAT order that held that rent collected by DTH service provider for supply of Set Top Box to customers/subscribers on rental basis where right ...View More