Supreme Court Rulings


Dismisses Revenue’s appeal challenging rejection of related party valuation inter-se Assessee and Maruti-Udyog 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Allahabad that rejected the approach of the Revenue to adopt cost plus 10% approach in valuation between Assessee and Maruti...View More

Dismisses Revenue's SLP against HC order quashing SCN pending since 12 years 

SC dismisses Revenue’s SLP against Punjab & Haryana HC’s order that quashed the SCN pending for 12 years since issuance; The SCN was issued by DRI in 2007 alleging misdeclaration of va...View More

Dismisses Revenue’s appeal challenging differential-duty refund on ‘Edible Grade Crude Palm Oil’ 

SC dismisses Revenue’s civil appeal against CESTAT order on refund of differential duly allowed on import of Edible Grade Crude Palm Oil “on the ground of delay as well as on merits”...View More

Dismisses Revenue's appeal challenging exemption to coaching Center imparting upskilling course 

SC dismisses appeal by Revenue on extending service tax exemption to ‘coaching centres’ on account of ‘concurrent findings’ of both Delhi HC and CESTAT Delhi; Assessee (Wi...View More

Dismisses Revenue's SLP over taxability of affiliation-fees collected by 'Bangalore University' 

SC dismisses Revenue’s SLP against HC order which set-aside service-tax levy on collection of affiliation fee by Bangalore University (Respondent); Finds “no reason to interfere with the ....View More

Dismisses Revenue's appeal challenging CESTAT-ruling dropping demand on reimbursements from group-company 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that dropped the demand arising out of reimbursable expenditure incurred by the Assessee on behalf of its group compa...View More

‘Steel Tube Fitting-Tees, Crosses' classifiable under 'specific' category; Dismisses Revenue's appeal 

SC rejects Revenue’s civil appeal, upholds CESTAT Mumbai ruling that ‘Stainless Steel tube fitting – Tees, Crosses’ would be covered under CTI 7307 22 00-‘Threaded elbows...View More

Grants relief to PVR; Dismisses Revenue’s appeal w.r.t. service-tax applicability on F&B-sale inside multiplex 

SC dismisses Revenue’s SLP against CESTAT Delhi ruling which held that “no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie”; Earli...View More

Restrains coercive-steps till adjudication of SCN seeking solvent-based adhesive confiscation; Disposes SLP 

SC in appeal against challenge to Show Cause Notice (SCN) by Customs Authorities under Narcotics Drugs and Psychotropic Substances Act for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone (M...View More

Dismisses review petition by Himalaya over classification of appetite-stimulant ‘Liv 52 Protec’ 

SC dismisses review petition seeking a re-look at whether ‘Liv 52 Protec’ manufactured by assessee (The Himalaya Drug Company) is classifiable under CETH 2309 as ‘Animal Fe...View More