Supreme Court Rulings


Parks and roadside plantation, maintenance not 'horticulture activity' but taxable as MMR service 

SC dismisses assessee’s appeal against CESTAT Delhi ruling that upheld the demand on services rendered for the management and maintenance of parks and roadside plantations under contracts with t...View More

Sets-aside 'cryptic'/'non-speaking' CESTAT-order on taxability of supplies under AMC: Allows Revenue's appeal 

SC allows Revenue’s appeal, sets-aside CESTAT Delhi ruling that quashed service-tax demand against an authorized distributor for sale of HP Indigo Digital Printers on consumable and parts suppor...View More

Quashes recovery notice attempting to collect Private Company’s dues from its Director 

SC allows the civil appeal of Assessee, one of the Directors of SLR Impex Pvt Ltd, to quash notice of recovery issued by Revenue against him, for recovering dues of the Company as arrears of land reve...View More

Considering 175-days delay in appeal-filing, dismisses Revenue's SLP challenging grant of refund 

SC dismisses SLP by Revenue both on the ground of ‘delay’ as well as on ‘merits’ noting that “There is a delay of 175 days in filing this Special Leave Petition…&r...View More

Dismisses Ajanta’s appeal on classification of Electric Fan parts 

SC dismisses civil appeal against CESTAT Ahmedabad ruling which upheld Revenue’s classification of rotors, stator, down case, top case and down rod etc. imported together for manufacturing elect...View More

Overturns orders of Sikkim, Kerala HCs upholding service tax levy on lottery sale by States 

SC holds that the “outright purchase of lottery tickets from the promoters of the State or Directorate of Lotteries, is not a service in relation to promotion or marketing of service provided by...View More

Upholds HC-order classifying ‘Electric Motors’ used for P&M operation as ‘capital-goods’ 

SC dismisses Revenue’s SLP against Rajasthan HC order on classification of electric motors used for operating plant and machinery (P&M) as capital goods; SLP has been filed against HC order ...View More

Relegates PVR- Inox to file appeal before Appellate Authority; Dismisses SLP 

SC dismisses SLP filed by Assessee (PVR Inox) against the order passed by the Delhi HC which rejected Assessee’s challenge to service tax demand, on the ground of availability of alternate remed...View More

Disapproves HC's approach of granting interim relief till statutory appeal disposal 

SC disapproves HC’s approach of granting interim-relief to Assessee, that will operate till disposal of statutory appeal subject to payment of 25% on the disputed tax by the Assessee, ...View More

Dismisses Bosch Ltd.'s appeal against CESTAT-order on classification of 'Infotainment-System' used in motor-vehicle 

SC dismisses appeal by Bosch Ltd. (Assessee) against CESTAT order which classified ‘Infotainment System’ used in motor vehicles under CTH 8527 as ‘Multifunctional Device&rs...View More