Supreme Court Rulings
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 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 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 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 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 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 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 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 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 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
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