High Court Rulings

No service tax on MAB-linked banking facilities; Rejects Revenue's ‘deemed consideration’ theory 

In a detailed 159-page judgment, Karnataka HC holds that bouquet of banking services offered by Public Sector Banks such as Canara Bank, Bank of Baroda and Karnataka Bank Ltd. in lieu of customers mai...View More

Declines writ jurisdiction exercise in dispute over Mahindra vehicle parts classification 

Bombay HC declines to interfere with the customs show cause notice proposing a demand of Rs. 145 crore on Mahindra & Mahindra (Assessee) alleging mis-classification of imported automobile componen...View More

Confiscated gold auction without notice violates natural justice; Department to pay current market value 

Madras HC, in a matter concerning absolute confiscation of gold brought by Indian travellers returning from abroad and subsequent auction of such gold by Customs without notifying passenger (Petitione...View More

Quashes service-tax demands based solely on Form 26AS; Invalidates extended limitation invocation 

In a pair of writ petitions, Gauhati HC sets aside service-tax demands, interest and penalties raised against contractors executing works for Government departments/PSUs, where Revenue had determined ...View More

Quahses notices treating Spectrometers & Spectrum Analyzers differently for imposing higher tax; Directs fresh enquiry 

Kerala HC quashes notices proposing to levy KVAT at the higher rate of 14.5% on Spectrometers/Spectrum Analyzers on the premise that, despite serving the same purpose, they constitute distinct product...View More

Sets aside CESTAT order allowing refund claims in light of unjust enrichment u/s 27 

Madras HC (Madurai Bench) sets aside the CESTAT (Chennai)’s order, which held that the bar of unjust enrichment was not attracted since the final product prices of copper were determined on the ...View More

Dismisses Customs Examiner’s plea challenging sanction order for prosecution in corruption case 

Madras HC dismisses the intra-Court appeal preferred by an Examiner (Appellant) in the Customs Department, who challenged the sanction order for prosecution u/s 19(1)(c) of the Prevention of Corruptio...View More

Grants 6% interest on delayed VAT refund to Pfizer India 

Bombay HC directs Revenue to pay simple interest at 6% p.a. on delayed grant of MVAT refund to Pfizer Healthcare India Pvt Ltd (Assessee), noting that although Assessee was ultimately held entitled to...View More

Service-tax refund on club-services can’t be denied as time-barred when levy is ultra-vires

Gujarat HC holds that the refund of service tax on club services cannot be denied on the ground of being time-barred when the levy and collection itself has been declared as ultra vires by the Supreme...View More

Appeal filed within condonable period cannot be rejected sans opportunity to explain delay 

Gauhati HC sets aside Commissioner (Appeals)’ order dismissing Assessee’s service tax appeal as time-barred, holding that where an appeal is filed beyond the normal limitation period but w...View More