Supreme Court Clarifies Exemption for Cutter Dredger Components: Dharti Dredging vs. Commissioner of Customs (2023) LEGAL ISSUE: Whether certain imported components are integral parts of a Cutter Suction Dredger and thus eligible for a customs duty exemption. CASE TYPE: Customs Law Case Name: M/s Dharti Dredging and Infrastructure Ltd. vs. Commissioner of Customs and Central […]
Supreme Court Exempts Land from Kerala Private Forests Act Vesting Based on Land Reforms Act Certificate LEGAL ISSUE: Whether land for which a certificate of purchase has been issued under the Kerala Land Reforms Act, 1963 can be considered as a private forest vested with the government under the Kerala Private Forests (Vesting and Assignment)
Supreme Court Clarifies Service Tax on Construction: Free Materials Not Included (2018) LEGAL ISSUE: Whether the value of goods/materials supplied free of cost by a service recipient should be included in the gross amount charged by the service provider for calculating service tax. CASE TYPE: Service Tax, Construction Law Case Name: Commissioner of Service Tax
