Supreme Court Rulings
SC reverses HC order which rejected deduction of trade discount extended through credit notes post completion of sale on ground that such discount was not reflected in sale invoice in terms of Rule 3(
...View More SC directs CESTAT to re-determine whether process of mixing essences to produce food flavors that are used in IMFL, would amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Notes that
...View More SC dismisses assessee’s SLP against Gauhati HC order, affirms inapplicability of Section 5 of Limitation Act to revision proceedings before HC u/s 81 of Assam VAT Act; Refers to Hongo India Priv
...View More SC dismisses assessee's SLP for lack of merit against HC order denying service tax refund under Notification No. 41/2007-ST absent inclusion of exported services from date of issue of Notification i.e
...View More SC dismisses SLP by landowner challenging HC order which dismissed writ petition against levy of service tax on construction service under Joint Development Agreement; HC had rejected landowner’
...View More SC dismisses SLP against Allahabad HC order, thereby affirming taxation of soil levelling including filling of gorges / nalah, removal of shrubs, grass and rubbish etc. in relation to development of r
...View More SC finds no merit in assessee’s appeal against confirmation of service tax on subscription received towards representational rights granted to various distributors to sell company products, unde
...View More SC overrules CESTAT, holds that sharing of expenses between PSUs of State of Gujarat towards incineration and maintenance of storage / handling tank installed for receiving Hydro Cynic Acid (‘HC
...View More SC finds no merit in Revenue appeal, affirms CESTAT majority view that excess baggage charges collected by airliners are integral to main service of ‘transporting passengers by air’, not l
...View More SC rejects Revenue SLP on ground of delay in filing as well as on merit, thereby affirming HC decision on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post-sale discoun
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