The Supreme Court has said that once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service. The Assessee

A two-judge bench of the Supreme Court has held that the assessable value must be determined on the basis of the value shown in the Bill of Entry. According to the bench comprising Justice AK

The Supreme Court, on Wednesday held that service tax cannot be levied on reimbursed expenses prior to 14th May 2015. A two-judge bench comprising Justice A K Sikri and Justice Ashok Bhushan was hearing an

The Indian Steel Association moved the Supreme Court of India recently seeking transfer of all cases currently pending in the various high courts relating to minimum import price (MIP) of steel notified by the government this year. In

A two-judge bench of the Supreme Court, while quashing the disciplinary actions against a lawyer, observed that no disciplinary proceedings can be initiated against lawyers for their acts unrelated to professional conduct. Justices A K

A two Judge bench comprising of Justices A.K Sikri and Ashok Bhushan recently confirmed an assessment order wherein the department assessed the rental income from the hands of the original owner of the property who

The division bench of Supreme Court of India stayed the order of the Gujarat high court declining exemption from tax on the inter ¬State sales of LPG. The order came from an appeal filed by

A two-judge bench of the Supreme Court comprising Justice A.K. Sikri and Justice Ashok Bhushan has held that 100% Deduction under Section 80-IC of the Income Tax Act, 1961 is not available if the substantial

The Builders Association of Navi Mumbai has approached the Supreme Court through a special leave petition challenging the order of the Bombay High Court favoring levy of GST on one-time premium. While admitting the Special

The Title of an immovable property having value of more than Rs. 100/- cannot be deemed as transferred without registration. In a recent ruling, the two-judge bench of the supreme court categorically held that a

While hearing the case of Ultra Tech Cement Ltd, the Supreme Court held that cenvat credit on Goods Transport Agency- GTA service, availed for transport of goods from the place of removal to buyer’s premises

After the Central Government increased the monetary limit for tax appeals, the Supreme Court has dismissed hundreds of cases in which the tax effects were less than Rs 1 crore. While dismissing a hundred of

In a significant ruling, a two-judge bench of the Supreme Court categorically held that sales component in a works contract where sales and services are divisible, is subject to sales tax under the Rajasthan Sales

A two-judge bench of the Supreme Court on Friday held that Urban Improvement Trusts constituted under the Rajasthan Urban Improvement Act, 1959 would not be entitled to tax benefit under section 10(20) of the Income

In a significant ruling, the Supreme Court held that the power vested under the Central Government under section 11C of the Excise Act is purely a policy matter and no judicial review is required in such matters.