Supreme Court Rulings
SC holds that “As the issue regarding limitation goes to the root of the matter, it could be taken as preliminary objection before the competent authority and the competent authority was under o
...View More SC holds that the question whether the assessee is entitled to exemption on stores on board a foreign going vessel is not “an issue relating, amongst other things, to the determination of any qu
...View More SC sets-aside demand against Inox under ‘business support services’ (BSS), settles issues relating to taxability of ‘revenue share arrangement’ between exhibitors and distribut
...View More SC holds that reasoning given by HC on the locus standi of assessee (Tata Steel) in denying input tax credit (ITC) on intra-state stock-transfer to its Naomundi unit “is not justified
...View More SC quashes orders passed by the Commissioner Customs and Central Excise whereby all the movable and immovable properties of a Company stood confiscated u/s Rule 173Q(2) of the Central Excise Rules (po
...View More SC (Division Bench) holds that Krishi Upaj Mandi Samiti [Agricultural Produce Market Committee] (assessee) located in different parts of Rajasthan, is liable to pay service tax on ‘allotment fee
...View More SC (Division Bench) upholds the order of CESTAT denying service tax exemption on ‘manpower services’ supplied by assessee (appellant) registered as ‘contractor’ under the Contr
...View More SC (Larger Bench) allows applications seeking oral hearing of review petitions against Canon Ruling, lists matter on March 9, 2022
...View More SC (Division Bench) issues notice in SLP by Revenue contending that Addl. Director General, DRI (ADGDRI), is a ‘Proper Officer’ of Customs authorised by Board u/s 2(34) contrary to what La
...View More SC dismisses SLP by Authority For Clarification Advance Ruling (AAR) (Petitioner) against order of Madras HC (DB) holding in favour of spinning mills by extending the benefit of VAT exemption of &ldqu
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