Supreme Court Rulings

Dismisses Revenue's appeal on latches challenging dropped-penalty against IIM for the period prior to 2012 

SC dismisses appeal filed by the Revenue challenging CESTAT's ruling which had set aside penalty on IIM Bangalore but confirmed service tax demand on post-graduate courses, thereby denying applicabili...View More

Revenue to pay market value of seized gold disposed despite release order; Dismisses Revenue’s SLP 

SC dismisses Revenue’s SLP against the Delhi HC judgment directing Customs to pay the Respondent the current market value of 1.11 kg gold, after noting that the Department had disposed of the se...View More

Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports 

SC holds that DGFT Notification No. 38/2015-20 introducing Minimum Import Price (MIP) for specified steel products under Chapter 72 of ITC (HS), and the restrictive Letters of Credit (LoC)-based exemp...View More

Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service' 

SC quashes Rs. 60.5 lakh service tax demand on HT Media (Assessee) for the period October 2009 to March 2012, holding that fees paid to eminent speakers for addressing the Hindustan Times Leadership S...View More

Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test 

SC sets aside the CESTAT ruling and holds that aluminium mushroom-growing racks imported by Assessee are classifiable as ‘aluminium structures’ under CTI 76109010, and not as ‘parts&...View More

Copy of SC-judgment quashing customs duty on electricity removed by Adani-Power from SEZ to DTA 

SC sets aside the 2019 Gujarat HC judgment that had refused to grant Adani Power Ltd. (Assessee) a declaration that no customs duty was leviable on electrical energy generated in its SEZ-based power p...View More

Affirms HC order upholding revised assessment issued after 15 years attributing delay to Assessee

SC dismisses Assessee’s SLP challenging the Madras HC dismissing the writ appeal against judgment that upheld the revised assessment passed after 15 years, attributing the delay largley caused d...View More

Directs Revenue to comply Ingram Micro-ruling on Form-C issuance across all connected matters, appeals 

Supreme Court in disposing Revenue’s appeals, directs the Revenue to comply with the Delhi High Court’s view in Ingram Micro for all related matters, including appeals ...View More

Whether Revenue’s Eligibility Certificate pre-requisite for claiming area-based excise benefit; Issues notice 

SC issues notice to Revenue in Assessee’s civil appeal against Gauhati HC judgment which upheld the CESTAT Kolkata ruling on rejection of application for fixation of a special rebate/r...View More

Copy of SC-judgment restoring excise demand on Cotton fabrics manufactured with ‘aid of power’ 

SC restores Order-in-Original that levied excise duty liability on manufacture of cotton fabric (final product) from grey fabrics (raw input) with aid of electric power; Sets aside CESTAT Ahmedabad ru...View More