Supreme Court Rulings


No exemption to "Body Corporate" rendering "Consulting Engineer Service" pre-2006, quashes CESTAT order 

SC allows Revenue’s appeal against CESTAT order which quashed the service-tax liability under “Consulting Engineer Service” on the sole ground that during the relevant period of disp...View More

Affirms HC-order disapproving appeal-dismissal against assessment order for want of CoD-clearance 

SC dismisses Revenue’s appeal against order of HC which allowed writ petition against order of Committee of Disputes (CoD) thereby granting permission to assessee to challenge the order of asses...View More

Affirms CESTAT-order dismissing demand under 'courier-agency service' against GTA providing door-to-door delivery

SC (Division Bench) dismisses Revenue’s appeal against CESTAT Mumbai’s order which upheld rejection of differential duty demand under the head 'courier agency service' merely because ...View More

Copy of Order issuing Notice in Govt's review petition against Canon case

Copy of SC order wherein notice has been issued on Govt's review petition after open Court hearing in Canon case on scope of 'Proper Officer'....View More

Goes by 'substance', fastens service tax on employees 'seconded' by overseas group co.

In an important verdict, Supreme Court holds that an arrangement whereby an overseas group company seconded employees to India based assessee, is exigible to Service Tax as Supply of Manpower under re...View More

SC to hear challenge to retrospective amendment made vide Budget 2022 to DRI’s notice issuing powers 

SC lists the matter of challenging the validity of clause 97 of the Finance Act, 2022 on July 18, 2022 for further consideration; Vide clause 97, the legislature has retrospectively amended the Custom...View More

SC's Notice in a challenge to Allahabad HC's decision holding State incompetent to levy VAT on ENA

SC issues Notice in 3 different SLPs filed by (i) International Spirits and Wines Association of India (ISWAI) (ii) Associated Alcohol and Breweries Limited, and (iii) State of Uttar Pradesh against A...View More

Upholds withdrawal of tax-exemption granted to sick-company to remedy mischief of earlier Govt.-order 

SC rules that tax exemption benefit in respect of works contract granted by Government for revival of Industry under Sick Industrial Companies Act, 1985 (SICA) can be withdrawn by subsequent Govt. ord...View More

Annuls HCs adverse-remarks against AO where orders passed in good-faith without any ‘malice’

SC allows appeal by Appellant, AO, challenging adverse observations and remarks/directions issued in relation to his acts and omissions while functioning as Deputy Commissioner, Commercial Tax, passin...View More

State competent to tax ‘Lotteries’, a species of gambling; Reverses HC order

SC holds that ‘betting and gambling” is a State subject and “‘lotteries’ is a species of gambling activity except to the extent of it “being denuded of its powers i...View More