Supreme Court Rulings

Dismisses Revenue's appeal, payment towards salary of employees deputed from parent entity, not taxable

SC dismisses Revenue’s appeal against order of CESTAT which held that payment of salary and other perks of the employees deputed from foreign company shall not be taxable under ‘manpower r...View More

‘Dharmada’, collected from buyer & meant for charity, not includible in transaction value

SC Larger Bench (LB) allows assessee’s appeal, holds that Dharmada collected by assessee which is an optional payment made by buyer, earmarked for charity and credited as such, cannot be regarde...View More

Dismisses Revenue's appeal, extends credit on invoices bearing 'unregistered' branch name & address

SC dismisses Revenue’s appeal against order of CESTAT which allowed CENVAT credit on invoices received during the period 2006-07 to 2010-11 bearing name and addresses of branches, not registered...View More

Dismisses assessee's appeal, rules on 'total turnover' concept for 'Turnover Tax’ determination

SC dismisses assessee’s appeal, rules on concept of ‘total turnover’ as defined u/s 6-B(1) of Karnataka Sales Tax Act, 1957 (KST Act) for determination of turnover tax; Rejects asses...View More

Overrules HC; No NCCD & Education Cess on units availing area-based excise exemption

SC reverses HC, National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess (Cesses) are not payable by manufacturer of two wheeler vehicles, availing area based...View More

'Wire Rope' being essential part of Mobile Crane, not taxable as unspecified item

SC dismisses Revenue’s appeal against order of HC which held that Mobile Crane Wire Rope, falls under Entry 155 of Schedule IV of Rajasthan Value Added Tax Act, 2003 (RVAT), taxable at 4%; Rejec...View More

Aggregate clearance value of job-workers construable to determine threshold for trader's liability

SC holds assessee, getting cotton fabrics and made-ups falling in Chapter 52 & 53 of Central Excise Tariff Act, 1985, manufactured through job workers, liable to duty, where aggregate clearance va...View More

Allows Revenue's appeal, HC cannot entertain transporter's association writ on classification matter

SC rules that writ petition filed by Transporters Association was not entertainable by HC on dispute pertaining to classification of service as ‘cargo handing service’ (CHS) or ‘good...View More

Overrules HC, prosecution under 'Customs Act' w.r.t. 'antiquity' not inconsistent with 'Antiquities Act'

SC allows Revenue’s appeal, holds that a prosecution u/s 132 and 135(1)(a) of Customs Act, 1962 (Customs Act), is not barred in regard to antiquities or art treasures for breach of Section 3 of ...View More

Buyer's refund claim of duty paid under protest, filed beyond 6 months, unsustainable

SC rejects refund claim filed by buyer (assessee) of conveyor beltings, a Public Sector Undertaking engaged in coal mining, beyond 6 months of purchase in respect of central excise duty paid by manufa...View More