Supreme Court Rulings
SC admits assessee’s SLP against HC order refuting to interfere with Settlement Commission’s (Commission) order substantially enhancing penalty on Company and its Directors for failure to
...View More SC admits Revenue’s appeal against HC order directing Revenue to grant refund of 50% of total tax deposited (actual tax plus TDS) by assessee as per Clause 4.2.15 of Madhya Pradesh Udhyog Nivesh
...View More SC issues notice, grants stay against order of CESTAT which upheld Revenue’s classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413
...View More SC admits Revenue appeal, stays operation of Delhi HC order which held that furnishing of statutory forms under the CST Act in terms of Section 38(7)(c) & (d) of DVAT Act is not a mandatory requir
...View More SC holds that rigs imported to India solely for the purpose of repair would not constitute ‘taxable import’ since they are not ‘goods’ under Customs Act; However, provisions of
...View More SC upholds HC order which barred reopening of assessment beyond limitation period of 4 / 6 years prescribed u/s 34 of DVAT Act; HC had also allowed VAT refund to assessee which had become due within e
...View More SC upholds CESTAT order, activity of regassification and packing of pure argon and nitrogen in smaller cylinders and mixing inert gases (like argon, nitrogen, helium, etc) with other gases like oxygen
...View More SC refuses to interfere with CESTAT order recalling earlier order passed u/s 35C(2) of Central Excise Act against ‘rectification of mistake’ (ROM) application filed by assessee, whereby de
...View More SC holds that in a contract for retreading of tyres, service tax is payable only on service component and not on entire gross value, accordingly assessee is liable to pay on 30% of retreading charges
...View More SC dismisses SLP challenging Delhi HC order which rejected assessee’s challenge to Finance Act 1999 amendment enacted to validate Rule 57F(4A) of Central Excise Rules 1944 and make it applicable
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