Supreme Court Rulings


Dismisses Revenue's SLP over taxability of affiliation-fees collected by 'Bangalore University' 

SC dismisses Revenue’s SLP against HC order which set-aside service-tax levy on collection of affiliation fee by Bangalore University (Respondent); Finds “no reason to interfere with the ....View More

Dismisses Revenue's appeal challenging CESTAT-ruling dropping demand on reimbursements from group-company 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that dropped the demand arising out of reimbursable expenditure incurred by the Assessee on behalf of its group compa...View More

‘Steel Tube Fitting-Tees, Crosses' classifiable under 'specific' category; Dismisses Revenue's appeal 

SC rejects Revenue’s civil appeal, upholds CESTAT Mumbai ruling that ‘Stainless Steel tube fitting – Tees, Crosses’ would be covered under CTI 7307 22 00-‘Threaded elbows...View More

Grants relief to PVR; Dismisses Revenue’s appeal w.r.t. service-tax applicability on F&B-sale inside multiplex 

SC dismisses Revenue’s SLP against CESTAT Delhi ruling which held that “no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie”; Earli...View More

Restrains coercive-steps till adjudication of SCN seeking solvent-based adhesive confiscation; Disposes SLP 

SC in appeal against challenge to Show Cause Notice (SCN) by Customs Authorities under Narcotics Drugs and Psychotropic Substances Act for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone (M...View More

Dismisses review petition by Himalaya over classification of appetite-stimulant ‘Liv 52 Protec’ 

SC dismisses review petition seeking a re-look at whether ‘Liv 52 Protec’ manufactured by assessee (The Himalaya Drug Company) is classifiable under CETH 2309 as ‘Animal Fe...View More

Dismisses Himalya’s appeal on classification of ‘Liv 52 Protec’ 

SC dismisses appeal against CESTAT Bangalore order which classified ‘Liv 52 Protec’ as an ‘Ayurvedic Medicament’ instead of ‘Animal Feed Supplement’ classification ...View More

'Import Parity Price' fixed under MOU not sole-consideration for petro-products sale between OMCs 

SC while disposing a batch of civil appeals in issue involving valuation of petroleum products sold inter-se between Oil Marketing Companies (OMCs), holds that, “By no stretch of the imagination...View More

Dismisses Container Corporation of India's appeal against demand for pilferage of confiscated goods 

SC dismisses civil appeal by Container Corporation of India Ltd. (CCIL/Assessee) challenging the Delhi HC order, which upheld the CESTAT ruling confirming the duty demand against CCIL as the...View More

SC to decide classification of Mitsubishi’s 'electronic control units' for power steering

SC issues notice in a batch of appeals by assessee against CESTAT Delhi order which held that "electronic control units for electronic power steering" (EPS-ECU) merit classification as ‘steering...View More