Supreme Court Rulings


Dismisses Patanjali's appeal against CESTAT-order confirming demand on fees collected for yoga training

SC dismisses civil appeal filed by Patanjali Yogpeeth Trust (Patanjali/Assessee) against CESTAT ruling which upheld service tax demand along with interest and penalty on activity of teaching yoga and ...View More

SVLDRS benefit available only if declarant complies with scheme’s conditions; Upholds HC judgment 

SC upholds HC judgment which refused to allow the assessee an extension of time to make deposit of arrears under the Sab Ka Vishwas (Legacy Dispute Resolution) Scheme, 2019; States that “a perso...View More

Dismisses Revenue's appeal against CESTAT order with respect to ‘quicklime’ classification

SC dismisses Revenue’s civil appeal against CESTAT-order that set-aside demand of differential duty and restored assessee’s original classification of imported ‘quicklime’ unde...View More

Restores Samsung India's writ challenging Odisha Entry Tax Act's constitutionality before HC; Disposes appeal 

SC sets-aside the order passed by Orissa HC that rejected Samsung India’s (Assessee) writ challenging the constitutionality of certain provisions in Odisha Entry Tax Act, 1999 on ground of alter...View More

‘Mere’ goods transportation not taxable as ‘Cargo Handling Services’; Upholds CESTAT order

SC dismisses Revenue’s appeal and concurs with the view taken by CESTAT Ahmedabad wherein it quashed service tax demand on the assessee engaged in logistics management for Essar Steel Ltd (ESL) ...View More

Commission from overseas-buyer w.r.t. procurement for export not BAS/BSS/Intermediary service 

SC dismisses Revenue’s civil appeal against CESTAT ruling which held that bouquet of services rendered by an Indian entity to foreign client like procuring orders for supply of garments for expo...View More

Affirms HC verdict levying Sales-tax at 12% on silk fabric for period Jan-March 2000

SC dismisses assessee’s appeal, finds “..no error in the view taken by the Delhi High Court” levying State sales-tax at the rate of 12% for the period from January 15 to March 31, 20...View More

Quashes demand vis-a-vis stock outside bonded-warehouse with permission; Modifies CESTAT-ruling

SC modifies CESTAT ruling to partially allow assessee's appeal, sets-aside demand, penalty and interest for 264 cases of second-hand steel mill machinery and parts lying outside warehouse, as they wer...View More

Copy of SC order upholding differential duty demand for 'camera stabilizer' undervaluation 

SC upholds CESTAT Delhi ruling which set aside the appellate order and restored the original order confirming demand of differential duty for undervaluation of 'camera stabilizer'; In reaching the dec...View More

Dismisses Revenue's plea to tax 'Mechanical fertiliser facility' construction invoking extended limitation period 

SC dismisses Revenue’s appeal against CESTAT’s order which set-aside service tax demand on construction of Mechanical fertiliser handling and bagging facility rendered by Assessee at Kakin...View More