Supreme Court Rulings

Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus 

SC, affirming CESTAT Mumbai’s ruling, upholds the quashing of Rs. 31.3 crore service tax demand (including interest and penalty) on land acquisition transactions by Sahara India through the Asse...View More

'Bought-out’ parts not includible in assessable value of manufactured goods; Rejects reliance on 'utility test' 

SC, ruling in favour of the Assessee (manufacturer of boilers and boiler parts), quashes the excise duty demand of Rs. 2.24 lakh for April–June 2000, holding that the value of duty-paid, bought-...View More

Copy of SC order affirming CESTAT’s Rs. 125 cr demand drop on Airtel over CFA 

Copy of SC order dismissing Revenue’s appeal against CESTAT Chandigarh order that sets aside a Rs. 125 crore penalty and service tax demand on Bharti Airtel (Assessee) over the ‘Call Free ...View More

Payments made to sub-contractors excluded from Principal contractor’s taxable turnover; Harps on accretion theory 

In the matter of double taxation in works contract, SC dismissing Revenue’s appeal, upholds Karnataka HC judgement that exonerated the principal contractor from payment of VAT in respect of port...View More

Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal against CESTAT Delhi ruling, upholds the classification of 'Perk', 'Ulta Perk', 'Perk Poppers', and 'Wafer Uncoated Reject' manufactured by Cadbury (owned by Mondel...View More

Dismisses Revenue’s appeal over classification of ‘Isabion’ as fertilizer instead of Plant Growth Regulator 

SC dismisses appeal by Revenue against CESTAT Ahmedabad ruling that classified ‘Isabion’ as a fertilizer as against Department’s claim of plant growth promoter/regulator; CESTAT Ahme...View More

Dismisses SLP by Revenue over classification of Small Form Factor Pluggable as machinery-parts 

SC dismisses SLP by Revenue against Delhi HC judgment that favoured classification of Small Form Factor Pluggable (SFP) adopted by Nokia (assessee) as a part of machinery under CTH 8517 7990, instead ...View More

Dismissing Revenue’s appeal, affirms FTP supremacy over FSSAI norms in export classification 

SC dismisses Revenue’s Civil Appeal challenging the CESTAT Chandigarh ruling which had held that Food Safety and Standards Authority of India (FSSAI) parameters being in-applicable to export con...View More

Quashes HC-order concerning purchase tax on mounting fabricated body on 3-wheeler chassis; Directs remand 

SC, in Revenue’s civil appeal, sets aside the Allahabad HC (Lucknow bench) and Tribunal orders where in Assessee’s favour it was held that mounting a fabricated body on a three-wheeler (te...View More

Upholds HC-judgment granting Raymond exemption on Polyester-Tops made from inputs classifiable under TH 55.01 

SC dismisses Revenue’s appeal against Bombay HC judgment that allowed central excise duty exemption to Raymond Ltd. (Assessee) on manufacture of Polyester Tops (classifiable under Tariff Heading...View More