Supreme Court Rulings


Copy of SC judgment upholding RIL's classification of imported ‘n-Hexane’-type saturated hydrocarbon under Chapter-29 

SC dismisses Revenue’s appeal and upholds CESTAT ruling holding that imported “n-Hexane”/“Exxsol Hexane” is classifiable under Chapter 29 under CTH 2901.10/CETH 2901.90 a...View More

Dismisses appeal against CESTAT ruling classifying Quicklime (less-than 98% purity) under 2522 1000 

SC dismisses Revenue’s civil appeal filed against the CESTAT (Kolkata)’s ruling, whereby it allowed ITC Limited (Assessee)’s appeal regarding classification of “PCC Lime 0/20MM...View More

Dismisses Revenue’s appeal against CESTAT-ruling on OTN PCB-Cards classifiable as ‘parts’ under CTI 8517 70 10 

SC dismisses Revenue’s civil appeal preferred against the CESTAT (New Delhi)’s ruling that held that the Populated/Loaded/Printed Circuit Boards (PCB) Cards are ‘parts’ of the ...View More

Upholds CESTAT ruling granting exemption to Platinum Powder & Platinum-Rhodium Alloy 

SC dismisses Revenue’s civil appeal against the CESTAT (Delhi)’s ruling that held that Platinum Powder/Sponge and Platinum-Rhodium Alloy Powder/Sponge qualify as ‘primary form metal&...View More

Dismisses appeal against CESTAT order holding landscaping & garden maintenance as taxable service 

SC dismisses civil appeal filed by Trishaa Rose Garden Pvt. Ltd. (Assessee), challenging CESTAT (Chennai)’s ruling that held that the landscaping and garden maintenance activities are classifiab...View More

Confirms “Engineering Design & Drawings" imported for WTG-manufacturing not taxable as ‘design services’ 

SC dismisses Revenue’s civil appeal challenging the CESTAT (Mumbai)’s ruling that held that the import of “Engineering Design & Drawings” for the manufacturing of Wind Turb...View More

Copy of SC-judgment holding that UP cannot impose VAT on Reliance’s inter-State natural-gas sales 

In a 94-page judgment, SC dismisses 21% UPVAT levy imposed on sale of natural gas by Reliance Industries Limited (Assessee) to purchasers in Uttar Pradesh, holding the transactions to be “inter-...View More

Dismisses appeals against ruling on unsustainability of demand in absence of notice u/s 147(3) 

Supreme Court dismisses Revenue’s civil appeals against CESTAT (Chennai) ruling holding that, in the absence of a notice under Section 147(3) r/w Section 28 of the Customs Act, 1962 specifically...View More

Copy of SC order dismissing Revenue's Rs 260 cr demand on coal sizing under ‘mining service’ 

Supreme Court dismisses Revenue's appeal challenging the CESTAT’s decision to set aside a service tax demand of Rs. 260.32 crore against Integrated Coal Mining Limited (Assessee), after taking n...View More

Re-issuing SVLDRS-3, correcting arithmetical/clerical error that hike demand without notice, violates natural justice principles 

Supreme Court holds that once the Designated Committee issues Form SVLDRS-3 determining the tax arrears and the assessee pays the amount, it cannot suo motu reissue a fresh SVLDRS-3 to correct an arit...View More