Supreme Court Rulings
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
...View More SC directs assessee to pre-deposit 50% of demand so as to revive appeal before CESTAT, whose dismissal for non-compliance with order passed under proviso to Section 129-E of Customs Act was confirmed
...View More SC upholds HC order, holds assessee liable to repay / surrender customs duty component of drawback granted taken on exported goods, pursuant to non-realization of export proceeds; Observes that as per
...View More SC passes conditional order dismissing Revenue SLP against Madras HC order which allowed refund of excess entry tax paid under Entry of Motor Vehicles into Local Areas Act (Entry Tax Act) after adjust
...View More
 (1).PNG)
