Supreme Court Rulings

Absolves Spicejet from liability on excess- baggage charges by dismissing Revenue’s appeal; Upholds CESTAT-ruling 

SC, on grounds of 567 days delay as well as on merits, dismisses Revenue’s appeal against CESTAT Delhi decision to drop Rs. 4 crore service tax demand against Spicejet, in respect of excess bagg...View More

Object of pre-deposit cannot be frustrated for Assessee’s financial hardship; Dismisses SLP 

SC dismisses Assessee’s SLP, seeking waiver from the pre-deposit requirement for filing appeal before CESTAT against the original order, owing to financial hardship; SC finds no reason to interf...View More

Communication module for smart meters not classifiable by end-use; Dismisses Revenue’s appeal against CESTAT 

SC dismisses Revenue’s appeal against CESTAT Delhi ruling which rejected classification of ‘communication modules//network interface cards’ to be fitted with smart meters, based on e...View More

Dismisses Revenue’s SLP against judgment allowing service-recipient under RCM to seek advance- ruling 

SC dismisses Rajasthan Commercial Tax Department’s (Revenue) SLP against Rajasthan HC judgment that allowed assessee being the recipient of service to apply for an advance ruling on liability to...View More

Pre-deposit of 20% mandatory for maintainability of appeal, upholds HC’s judgment 

SC dismisses Assessee’s SLP challenging the judgment of the Orissa HC that emphasized on the statutory mandate of depositing 20% for the Appellate Authority to entertain the appeal; In...View More

Copy of SC judgment affirming CESTAT ruling on 'export' of services by MNC giants 

Pursuant to Taxsutra Exclusive on May 6, copy of SC judgment dismissing Revenue appeals on the issue of classification of marketing support services, roaming services etc., is now available for downlo...View More

Entry tax levy pending exemption application before SLC not question of law; Upholds reference dismissal 

SC dismisses Assessee’s SLP filed against the HC judgment that upheld the Commercial Tax Tribunal order holding that pendency of entry tax exemption application before the State Level Committee ...View More

Upholds exemption granted by tribunal on imported optical fibre cable; Dismisses Revenue’s Appeal 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Chennai that granted exemption on import of optical fibre cable under Notification No. 24/2005-Cus; Earlier, tribunal rejecte...View More

Dismisses Revenue’s appeal filed after 1027 days; Sustains CESTAT Ruling on delay charges 

SC dismisses Revenue’s appeal filed after 1027 days delay without sufficient explanation; Earlier Revenue had challenged the ruling of CESTAT Kolkata that dropped service tax demand amounting to...View More

Copy of SC judgment on simultaneous criminal-prosecution and adjudication-proceedings 

SC dismissing a Criminal Appeal, holds that “there is no bar on parallel proceedings, with one being by the Respondent-Department and the other being criminal in nature, under the CEA 1944&rdquo...View More