Supreme Court Rulings

Copy of SC-judgment holding delayed Foreign Travel Tax payment by Airlines does not warrant penalty 

SC allows civil appeals by Saudi Arabian Airlines, Malaysian Airlines, Northwest Airlines and Kenya Airways, quashes penalty imposed u/s 38(3) of the Finance Act, 1979 for delayed payment of Foreign T...View More

Copy of SC-judgment holding Port Trust liable for customs duty on pilfered goods once approved as custodian 

SC holds that where the Commissioner of Customs has issued a notification appointing Bombay Port Trust as the custodian of imported goods u/s 45 of the Customs Act, 1962, the Port Trust will be liable...View More

Copy of SC-judgment holding auto-dealer’s referral charges for promoting banking/insurance services taxable as BAS 

SC holds that referral charges received by an automobile dealer for customers referred to banks and an insurance company, from whom loans were availed and insurance policies obtained, are taxable unde...View More

SC’s 7-Judge bench to decide State’s competence to levy additional surcharge calculated on sales tax 

SC (3-judge bench) constitutes a 7-Judge Bench to settle the conflict of “Whether the imposition of a surcharge/additional tax/levy/cess/sale/purchase, which is calculated on the basis of a vali...View More

Copy of SC-judgment quashing complete-vehicle valuation demand against job-worker on supplied chassis as time barred 

SC allows Audi Automobiles’ (Assessee/job-worker) appeal and sets aside the CESTAT Delhi ruling, holding that Revenue could not invoke the extended limitation under the proviso to Section 11A of...View More

Copy of SC judgment classifying Laser Imagers as ‘accessories’, not diagnostic apparatus 

SC dismisses Assessee’s appeal and upholds CESTAT Chennai’s classification of imported 'laser imagers' under CTH 9033 00 00 as accessories to diagnostic equipment, rather than diagnostic a...View More

Copy of SC order dismissing appeal against CESTAT-ruling on marketing of assigned music rights 

SC dismisses Revenue's civil appeal against CESTAT ruling which held that marketing and promotion of music rights assigned to Zee Entertainment Enterprises Ltd. (Assessee), undertaken for its own comm...View More

Dismisses Revenue’s appeal; Laminated/metallised sheets conversion into packaging material amounts to ‘manufacture’ 

SC dismisses Revenue's appeal against the CESTAT Chandigarh ruling which held that converting laminated/metallised films into customer-specific packaging material constitutes "manufacture" u/s 2(f) of...View More

Copy of SC-judgment holding pre-June 2007 indivisible turnkey contracts cannot be vivisected for tax levy 

SC dismisses Revenue’s appeal against CESTAT, Chennai (then CEGAT) ruling which quashed the service tax demand on turnkey project relating to supply and installation of ATMs in banks, ...View More

Copy of SC-judgment holding Xerox's 'kitting' of imported photocopier modules is not manufacture

SC upholds the rulings of CESTAT Bangalore and Allahabad, holds that activity undertaken by the Xerox India Ltd (Assessee) at its warehouse, the “kitting” or grouping and, to whatever exte...View More