Supreme Court Rulings

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

Pernod Ricard's customs duty dispute to be heard before Special Lok Adalat (Samadhan Samaroh, 2026) 

SC directs that SLP filed by Pernod Ricard India Pvt. Ltd. (Assessee) against Bombay HC judgment upholding Revenue's power to demand 100% bank guarantee in the alleged undervaluation dispute involving...View More

Upholds CESTAT order classifying I-STAT Analyzer Immuno cartridges under CTH 9027 

SC dismisses the civil appeal filed by Revenue against the CESTAT (Mumbai)’s ruling, which held that cartridges for I-STAT Analyzer Immuno along with the accessories and cartridges are classifia...View More

Dismisses Revenue’s SLP challenging exemption for ‘White Oats' basis binding departmental clarification 

SC dismisses Revenue’s SLP against Karnataka High Court's decision which held in favour of Pioneer Trading and PepsiCo regarding VAT exemption on sales of 'White Oats' for AYs 2007-08 to 2009-10...View More

Absent record, deems medicine samples sent for testing as cleared for home consumption; Sustains demand 

SC upholds Karnataka High Court (Dharwad Bench) judgment that, in absence of records, medicines samples cleared for both in-house testing and for testing through outside laboratories will have to be c...View More

BSNL’s steel tubular transmission poles classifiable as ‘tubes and pipes’; Rejects retrospective levy argument 

SC dismisses BSNL's appeal, holding that the classification of steel tubular transmission poles (Hamilton poles/tubes) manufactured by BSNL under Heading 7306.90 (tubes and pipes) for the purpose of c...View More

Copy of SC’s judgment holding BPCL's CNG retail infrastructure support to MGL taxable as 'BAS' 

SC allows Revenue's appeals, quashes CESTAT Mumbai ruling, and restores service tax demand on BPCL and HPCL(Assessees), holding that activities undertaken in relation to sale of Compressed Natural Gas...View More