Supreme Court Rulings


Mens-rea not required for imposing statutory penalty; Levy is automatic; Allows Revenue's appeal 

SC allows Revenue's appeal, sets-aside Gujarat HC judgment which held that penalty and interest levied u/s 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 is not payable where assessee under-paid ...View More

Mere service of attachment-order on defaulter not enough, valid ‘proclamation’ necessary; Quashes sales tax attachment 

SC dismisses appeal filed by Department of Trade and Taxes, thereby upholding the HC order setting aside warrant of attachment, consequent show cause notice as well as the eviction notice alleging tha...View More

Upholds CESTAT order on classification of Oil in Bunker-Tanks of engine-room of vessel

Disposing a batch of appeals, SC upholds CESTAT’s order on assessment of Oil in the Bunker Tanks of Engine Room/outside the Engine Room of vessels imported for breaking ...View More

Cannot saddle Duty Free Shops with ‘any indirect tax burden’, refund allowable regardless limitation

SC in appeal against grant of refund of service tax paid by ‘Duty Free Shop’ (DFS) in the arrival and departure terminals of Mumbai airport holds that if any tax is levied, the same cannot...View More

One time 'non-compete fee' received pre-July 1, 2012 not taxable as BSS; Quashes CESTAT order 

SC sets-aside CESTAT order which upheld the levy of service tax on one-time amount received under a ‘non-compete agreement' entered prior to July 1, 2012 (March 5, 2009) as service covered by &l...View More

CESTAT to consider effect of 'Krishi Upaj Mandi Samiti' case vis-a-vis GIDC's activities; Remands matter 

SC sets-aside CESTAT order which held that maintenance charges collected by Gujarat Industrial Development Corporation (GIDC) from industrial plot owners is not liable to service tax; Relying upo...View More

"Engineering Design & Drawings" imported for WTG-manufacturing taxable as 'design services'; Allows Revenue's appeal

SC quashes CESTAT order, holds that “Engineering Design & Drawings”(EDD) of various models imported by assessee for the purpose of manufacturing of Wind Turbin...View More

Analysis of SC judgment on Dettol, Mosquito Mats, Coils, Harpic and Lizol classification

SC partly allows Reckitt Benckiser's appeal, sets aside Kerala HC judgment to the extent it relates to classification and determination of applicable VAT on the product ‘Dettol’;...View More

Reassessment cannot be predicated on ‘change of law’ brought in Nokia case; Dismisses Revenue’s SLP

SC holds that re-opening of assessment in case of Samsung India on account of change of law brought about in Nokia India case (on mobile charger classification) ...View More

Provision requiring TDS deduction by hirer on ‘deemed-sale’ not ultra-vires; Allows Revenue’s appeal

SC allows Revenue’s appeal, upholds validity of Rule 3A(2) of Tripura Sales Tax Rules, 1976 (TST Rules) and memorandum issued by State Government requiring hirers o...View More