Supreme Court Rulings
SC reverses HC, grants exemption from ‘entertainment tax’ on gate receipts from live musical concert/program under Gujarat Entertainment Tax Act, 1977 (Act); Notes that Section 3A was brou
...View More SC refuses to admit Revenue appeal sans merit against the order of Delhi CESTAT which held that assessee was not liable to service tax in respect of course fee collected for imparting training in avia
...View More SC dismisses Revenue SLP, finds no legal and valid ground to interfere with Chhattisgarh HC decision that had allowed CENVAT credit in respect of goods like cement and steel items used for laying foun
...View More SC stays recovery of service tax on reimbursements received from Prasar Bharti towards broadcasting personnel made available by assessee, in view of judgment in Intercontinental Consultants and Techno
...View More SC Larger Bench rules on interplay between Sections 3 & 4 (as amended w.e.f July 2000) of Central Excise Act and scope & purport of “transaction value”, in view of conflicting view
...View More SC dismisses Revenue appeals, holds that conversion of imported Sawn Timber logs without loss of identity of original product cannot deprive importer of exemption benefit under Notification No. 102/20
...View More SC dismisses review petition against its order which held that CENVAT credit on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible, post-amend
...View More SC delivers split verdict on classification of ‘Coconut Oil’ packed in small sachets / containers, as “Coconut Oil” / "edible oil" under Chapter Heading 1513 or as “Hair
...View More SC rules on applicability of service tax on reimbursable expenditure incurred by service provider, in terms of Section 67 of Finance Act r/w Rule 5 of Service Tax (Determination of Value) Rules 2006;
...View More SC rules on rate of tax applicable to works contracts prior to April 1, 2006 when Section 4(1)(c) was introduced by an amendment to Karnataka VAT Act; Upholds Karnataka HC decision, which concurred wi
...View More
 (1).PNG)
