Supreme Court Rulings


Dismisses challenge to service tax levy on broadcasting services; Reserves judgment on ‘entertainment tax’ 

SC dismisses a batch of civil appeals by telecom companies seeking a declaration that section 65 (105) (zzzx) of the Finance Act is ultra vires Entry 62 List II of the Seventh Schedule of Constitution...View More

Permits discontinuation of BG kept alive by assessee for 22 years amidst no sign of lis conclusion 

SC allows civil appeal of assessee by permitting discontinuation of the Bank Guarantee (BG) of Rs 26.8 lakhs maintained in favour of Prothonotary of Bombay HC that has been renewed and kept alive...View More

No infirmity in CESTAT-order quashing demand in classification dispute absent suppression by Importer 

SC dismisses Revenue’s appeal against CESTAT’s order upon finding no infirmity in the observation regarding Revenue’s inability to establish suppression on the part of Assessee-impor...View More

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