Supreme Court Rulings


Affirms CESTAT-order setting-aside demand under 'Consulting-Engineer' on various services executed at customer's site 

SC affirms majority decision of CESTAT Ahmedabad whereby Revisional Authority’s (RA) order confirming demand under category of ‘consulting engineer’ was set-aside, thereby dismisses ...View More

Citing no-discussion on wrong/irregular CENVAT availment/utilization issue, sets-aside CESTAT-order confirming demand 

SC allows Revenue’s appeal against CESTAT’s order setting aside demand of service tax and also the demand of CENVAT credit irregularly availing/ wrongly utilized; Post an investi...View More

Revenue’s appeal slumps; 'Quick Heal' Antivirus not liable to service-tax

SC in affirming Tribunal’s view of not saddling the sale/supply of Antivirus Software under the brand name ‘Quick Heal’ to the end user by charging license fee with service tax, dism...View More

Affirms CESTAT-order holding allied construction work undertaken by GMR inseparable from road-construction 

SC dismisses Revenue’s appeal against CESTAT, Karnataka order ruling that construction of toll plaza, administrative building, rest rooms etc. are part of road construction by GMR (Respondent) a...View More

Condones 231 days delay in making pre-deposit; Restores Essar's appeal before Appellate Board

SC restores Essar Power Transmission Company's dismissed appeal before the Madhya Pradesh Commercial Tax Appellate Board, for disposal in accordance with law in view of “peculiar” facts an...View More

Seals law on ‘works-contract’ taxability; Dismisses L&T decision reconsideration; Applies ‘principle of stare decisis’ 

SC (Division Bench) rules that “judgment in  Larsen   and   Toubro   Ltd. … has been correctly decided and does not c...View More

Permits SAIL to contest interest levy before CESTAT, cites dissolution of Disputes Committee

SC in “peculiar” facts and circumstances allows appeal against dismissal of restoration application of a Public Sector Unit (PSU) by lower authorities for want of clearance from ...View More

Citing peculiar facts, remits back matter in situation where COD silent on issue of interest

SC in “peculiar” facts and circumstances allows appeal against dismissal of restoration application of a Public Sector Unit (PSU) by lower authorities for want of clearance from ...View More

Private Tour Operators arranging Haj pilgrimage not conducting "religious ceremony"; Dismisses "discrimination" plea

SC Larger Bench observes that “In the matter of grant of exemptions in tax matters, latitude has to be given to the decision making" while dismissing a batch of writ petition...View More

Refers limitation placed under VAT Act on Commissioner's power to extend audit-assessment before 3-Judge

SC (2-Judge Bench) for appreciation of procedural ultra vires in the executive action, refers the matter relating to exercise power of Commissioner to grant extension u/s 42(6) of Orissa Value Added T...View More