High Court Rulings


Excavator's interstate sale, whether 'capital asset' / 'stock-in-trade', taxable; Separate registration unnecessary 

HC allows writ, ‘used excavator’ not separately includible in Registration Certificate to effect interstate sale; ‘Excavator & accessories’ exigible to 12.5% tax already me...View More

Evaluate taxability u/s 67 before resorting to Rule 3 of Valuation Rules; Reduces pre-deposit

HC grants partial respite to assessee, reduces pre-deposit against service tax demand on expenses incurred while rendering mining services to license-holders; Assessee entered into 2 agreements with m...View More

'Limitation' a statutory right; Upholds assessment after 8 years allowed under law 

HC dismisses writ, assessment order passed on March 30, 1998 for AY 1989-90 not barred by limitation in terms of Sec 21(2) of U. P. Trade Tax Act; Though such assessment may prima facie be barred by l...View More

Allows refund to service recipient upon downward price revision, absent unjust enrichment 

HC allows refund of excess service tax paid by service recipient consequent to downward revision of transmission charges ​payable to service provider; Rejects Revenue’s contention that assesse...View More

Evaluate 'Photo developing' taxability against BSNL ruling; 'Rainbow' ruling not 'good law' 

HC allows Revenue's revision application on taxability of photo developing, printing and processing under UP Trade Tax Act; Quashes Tribunal order which allowed assessee’s appeal by simply relyi...View More

Sets aside CESTAT order allowing duty drawback during EOU debonding process 

HC sets aside ​ ​Tribunal order allowing duty drawback availed in respect of exports made during EOU de-bonding process; Assessee applied for exit from EOU scheme and between period of application...View More

Supplementary services on behalf of Principal tour operator taxable pre & post 2004 

HC upholds service tax levy on 'supplementary services' provided to foreign tourists by tour operator on behalf of Principal Tour Operator (PTO), confirms CESTAT ruling; Upholds levy for the period pr...View More

Bombay HC to determine VAT liability on inter-State transfer of leased goods 

Bombay HC admits ICICI Bank's sales tax appeal on whether sale / disposal of hypothecated goods on default of borrower would attract VAT under MVAT Act; HC would also consider whether lease transactio...View More

Performs "balancing" act, slashes Rs. 147 Cr pre-deposit; No binding force of interim orders 

HC grants partial respite to Jet Airways, allows pre-deposit of Rs 50 Cr through bank guarantee instead of Rs 147 Cr directed by Tribunal against service tax demand under reverse charge; Rejects Reven...View More

Credit non-reversible against exports under Bond; 'Unchallenged' Repro ratio applicable

Bombay HC dismisses Revenue appeal, finds no perversity in Tribunal order holding Rules 6(1) and 6(3) of CENVAT Credit Rules inapplicable to exports under bond in terms of Rule 6(6)(v); Tribunal relie...View More