Supreme Court Rulings

Constitution Bench : Exemption Notifications to be interpreted strictly; Assessee cannot take benefit of ambiguity 

5-Judge Constitution Bench of SC rules on interpretation of tax exemption provision / Notification when there is ambiguity as to its applicability w.r.t. entitlement of assessee or rate of tax to be a...View More

Overrules HC, no 'Entertainment Tax' on live musical concert/program receipts 

SC reverses HC, grants exemption from ‘entertainment tax’ on gate receipts from live musical concert/program under Gujarat Entertainment Tax Act, 1977 (Act); Notes that Section 3A was brou...View More

Rejects Revenue appeal; Affirms exemption to aviation training, non-taxability of reimbursable expenditure 

SC refuses to admit Revenue appeal sans merit against the order of Delhi CESTAT which held that assessee was not liable to service tax in respect of course fee collected for imparting training in avia...View More

Dismisses Revenue SLP; Affirms credit eligibility for 'capital goods' support structures pre-2009 

SC dismisses Revenue SLP, finds no legal and valid ground to interfere with Chhattisgarh HC decision that had allowed CENVAT credit in respect of goods like cement and steel items used for laying foun...View More

Stays tax recovery on reimbursements from Prasar Bharti, in light of 'Intercontinental' judgment

SC stays recovery of service tax on reimbursements received from Prasar Bharti towards broadcasting personnel made available by assessee, in view of judgment in Intercontinental Consultants and Techno...View More

Larger Bench upholds Bombay Tyre; 'Measure' of levy not controlled by its 'nature'

SC Larger Bench rules on interplay between Sections 3 & 4 (as amended w.e.f July 2000) of Central Excise Act and scope & purport of “transaction value”, in view of conflicting view...View More

Allows SAD exemption on timber resized post-importation; Rejects Revenue's 'same form' plea

SC dismisses Revenue appeals, holds that conversion of imported Sawn Timber logs without loss of identity of original product cannot deprive importer of exemption benefit under Notification No. 102/20...View More

Dismisses review of order denying GTA services credit upto buyer's premises post-2008

SC dismisses review petition against its order which held that CENVAT credit on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible, post-amend...View More

Judges split over 'Coconut Oil' classification as "Hair Oil" vs. "Edible Oil"

SC delivers split verdict on classification of ‘Coconut Oil’ packed in small sachets / containers, as “Coconut Oil” / "edible oil" under Chapter Heading 1513 or as “Hair ...View More

No service tax on 'reimbursable expenditure' prior to May 2015; Rule 5 beyond statute

SC rules on applicability of service tax on reimbursable expenditure incurred by service provider, in terms of Section 67 of Finance Act r/w Rule 5 of Service Tax (Determination of Value) Rules 2006; ...View More