Supreme Court Rulings


Calcium Borogluconate used as IV-Fluid replenishment exempt despite usage in vet diseases treatment  

SC dismisses Revenue’s appeal, upholds the order of CESTAT which held that Calcium Borogluconate and Calcium Magnesium Borogluconate (containing Boric Acid and Chlorocresol)&...View More

'Video Tape Production' service does not cover mere editing, cutting; Upholds CESTAT's interpretation

SC dismisses Revenue’s appeal against CESTAT order where it was held that 2D to 3D conversion, visual effects services undertaken for foreign counterpart is not ‘V...View More

Declines to interfere with CESTAT order quashing demand under Erection/Commissioning Service for pre-June 2007 period

SC declines to interfere with the impugned order of CESTAT quashing Service Tax demands imposed under the category of “Erection, Installation & Commissioning Services” for pe...View More

Dismisses Revenue's SLP against CESTAT order dropping extended period demand on related-party clearance 

SC dismisses Revenue’s SLP against CESTAT order dropping demand for extended period of limitation in case involvling dispute over valuation of goods cleared to sister concern; CESTAT cited ...View More

Relief to SOTC; Dismisses Revenue's appeal challenging order setting-aside liability under BAS against IATA-agent 

SC dismisses Revenue’s appeal against CESTAT order which held International Air Transport Association (IATA) agent not liable to service tax under the head Business Auxiliary Service (BAS) on ta...View More

Dismisses Revenue's appeal against CESTAT-order on classification of Oil in Bunker Tanks 

SC dismisses Revenue’s appeal against CESTAT order holding that Oil contained in the Bunker Tanks in Engine Room/Outside Engine Room of Vessel imported for breaking up is to be assessed with the...View More

Dismisses Revenue’s SLP seeking to recover education cess refund granted basis overruled judgment 

SC dismisses SLP of Revenue seeking to recover refund of education cess which was availed by assessee basis the judgment passed in SRD Nutrients (P) Ltd which now stands overruled by Unicorn Industrie...View More

Value of bought-out items not includible in AV; Department cannot take contrary stand

SC dismisses Revenue’s appeal against CESTAT order rejecting inclusion of value of Bought out items (essential spare parts) [taken directly to site for installation/setting up of ...View More

‘Maize Starch’ taxable at 4%, not covered by general exemption entry under TNGST Act 

SC settles the confusion regarding taxability of ‘Maize Starch’ under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act), rules that ‘Maize Starch’ “undoubtedly being...View More

No suppression by Reliance in valuing goods following Tribunal's findings despite subsequent order reversal  

SC dismisses Revenue’s appeal against CESTAT’s order in case of Reliance  Industries quashing demand for extended period alleging undervaluation of finished goods&...View More