Supreme Court Rulings


Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test 

SC holds that the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, val...View More

Finds LG’s ‘G-Watch’ eligible for duty exemption, citing South Korea as origin country; Orders refund 

SC allows LG Electronics appeal, dismissing CESTAT ruling which classified imported LG G Watch as wearable computing device under CTH 85176290, denying exemption benefit of Notification No.152/2000&nd...View More

Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation 

SC dismisses 11 appeals filed by Revenue and allows 2 appeals by Assessees, upholding Delhi HC’s judgement that non-issuance of SCN u/s 124 of Customs Act, 1962 within the time prescribed in Sec...View More

Dismisses Revenue’s SLP challenging HC’s direction to process CENVAT-credit refund to Blackberry India 

SC finds no reason to entertain Revenue’s SLP challenging the Delhi HC order where SCN demanding sanctioned refund of CENVAT Credit to Blackberry India on basis that Revenue has preferred SLP be...View More

Absent third-party confirmation, record-of-proceedings & Section-108 statement, sufficient for electronic-evidence certification; Restores Appeal 

SC partly allows Revenue’s appeal, setting aside the CESTAT ruling that dismissed Revenue’s case against the importer, alleged to be importing branded food items by declaring lower RSP/MRP...View More

Upholds CESTAT-ruling quashing service tax demand on construction of residential complexes 

SC dismisses Revenue’s appeal on grounds of 255 days delay, as well as on merits, contesting CESTAT Bangalore ruling that quashed the service tax demand on Assessee engaged in activity of constr...View More

Rejects appeal against CESTAT-ruling on taxability of cargo space sale and purchase by Air-Cargo-Agent 

SC dismisses Revenue’ appeal against CESTAT Chennai ruling that quashed the service tax demand on a air cargo agent (Assessee) on the freight charges reimbursed by them to their customers charge...View More

Dismisses Revenue’s appeal attempting to conflate transportation and insurance as part of composite works-contract 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT Ahmedabad that dropped aggregate demand on insurance and transportation charges amounting to Rs 14.42 Crores by including the same ...View More

Copy of SC judgment overturning HC-ruling on taxing motor vehicles used in restricted/private spaces 

SC, interpreting the term ‘public place’ under the Motor Vehicles Act for the purpose of levying tax on motor vehicles used or kept for use in Andhra Pradesh, holds that vehicles used excl...View More

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