Supreme Court Rulings
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 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 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 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 SC rules on rate of tax applicable to works contracts prior to April 1, 2006 when Section 4(1)(c) was introduced by an amendment to Karnataka VAT Act; Upholds Karnataka HC decision, which concurred wi
...View More SC clarifies applicability of stay on composition of Search-cum-Selection Committee (SCSC) under Tribunal, Appellate Tribunal and Other Authorities (Qualification, experience and other conditions of s
...View More SC allows refund of excess sales tax paid on LPG cylinders supplied to oil companies, pursuant to price revision / fixation by Ministry of Petroleum & Natural Gas; Observes, a bare reading of Sect
...View More SC affirms classification of ‘essential components / parts of a boiler’ under sub-heading 8402.10 of First Schedule to Central Excise Tariff Act as “All goods other than parts”
...View More SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service
...View More SC upholds Single Judge bench view of HC, provisions of Standards of Weights and Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures (Enforcement) Act, 1985 (SWM Act, 1985) and
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