Supreme Court Rulings
SC dismisses Revenue appeal, upholds Ahmedabad CESTAT’s order allowing DTA clearance of goods upto 50% of FOB value of exports, including deemed exports, to EOU; Observes, “…after g
...View More SC dismisses Revenue SLP, rebuilding / repairing of engines and other parts of motor vehicles constitutes repairing / maintenance of ‘motor vehicles’, not taxable u/s 65(64) of Finance Act
...View More SC allows Revenue SLP, upholds sales tax liability on “Official Liquidator” in respect of sales effected by him pursuant to winding up proceedings of a company in liquidation; Definition o
...View More SC dismisses Revenue appeal, upholds Delhi Tribunal order quashing service tax demand on supply of ready mix concrete (RMC) absent incidental activities of pouring, pumping and laying of concrete by a
...View More SC dismisses BCCI appeal, upholds Mumbai CESTAT order that confirmed service tax on reverse charge basis towards audio-visual coverage of Indian Premier League (IPL) matches for and on behalf of BCCI
...View More SC quashes P&H HC order which granted concessional tax rate to Nokia India (assessee) towards battery chargers sold alongwith cell phones, under Schedule ‘B’ to Punjab VAT Act r/w Rule
...View More SC allows Special Leave Petition (SLP), sets aside Bombay HC order that upheld CESTAT’s dismissal of appeal for want of prosecution before the Forum; Rejects Revenue contention that under Rule 2
...View More SC partly allows Hindustan Coca Cola's appeal challenging HC order in respect of recovery of refund already sanctioned under Industrial Policy Resolution, pursuant to Sec 153 of Finance Act, 2003; As
...View More SC dismisses assessee’s appeal, upholds Rajasthan HC judgment confirming supply of explosives to contractor for use in mining operations as transaction of ‘sale' u/s Sec 2(38)(ii) of Rajas
...View More SC dismisses assessee’s SLP, upholds Delhi HC judgment setting aside Tribunal order on legality of appeal filed u/s 86(2) of Finance Act on Committee of Chief Commissioners’ direction; Del
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