Finance Act, 1994

Supreme Court settles the nature of relationship between State Governments and lottery distributors for Service Tax applicability: Union of India vs. Future Gaming Solutions Pvt. Ltd. (2025) INSC 181 (11 February 2025)

/ B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 246, Entry 62, List II of the Seventh Schedule, Entry 97, List I of the Seventh Schedule, Finance Act, 1994, Finance Act, 1994 with Section 66D, Judges, Nongmeikapam Kotiswar Singh, Section 65 of the Finance Act, 1994

Date of the Judgment: 11 February 2025 Citation: (2025) INSC 181 Judges: B.V. Nagarathna, J., Nongmeikapam Kotiswar Singh, J. The Supreme Court addressed the critical question of whether lottery distributors act as agents of the state government or as independent entities. This determination is crucial for deciding the applicability of service tax under the Finance […]

Supreme Court settles the nature of relationship between State Governments and lottery distributors for Service Tax applicability: Union of India vs. Future Gaming Solutions Pvt. Ltd. (2025) INSC 181 (11 February 2025) Read Post »

Supreme Court clarifies service tax on Merchant Discount Rate in credit card transactions: Commissioner of GST vs. Citibank N.A. (2024)

/ Finance Act, 1994, Finance Act, 1994 with Section 65(33a), Service Tax, Tax Law

Supreme Court clarifies service tax on Merchant Discount Rate in credit card transactions: Commissioner of GST vs. Citibank N.A. (2024) LEGAL ISSUE: Whether service tax is separately payable on the interchange fee in credit card transactions, in addition to the service tax on the Merchant Discount Rate (MDR). CASE TYPE: Tax Law (Service Tax) Case

Supreme Court clarifies service tax on Merchant Discount Rate in credit card transactions: Commissioner of GST vs. Citibank N.A. (2024) Read Post »

Supreme Court rules User Development Fee not subject to Service Tax: Central GST Delhi vs. Delhi International Airport Ltd. (2023)

/ Airports Authority of India Act, 1994, Airports Authority of India Act, 1994 with Section 22, Airports Authority of India Act, 1994 with Section 22A, Dipankar Datta, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzm), Finance Act, 1994 with Section 67(1), Finance Act, 1994 with Section 68(1), Judges, S. Ravindra Bhat

Supreme Court rules User Development Fee not subject to Service Tax: Central GST Delhi vs. Delhi International Airport Ltd. (2023) LEGAL ISSUE: Whether User Development Fee (UDF) collected by airport operators is subject to service tax under the Finance Act, 1994. CASE TYPE: Service Tax/Taxation Law Case Name: Central GST Delhi – III vs. Delhi

Supreme Court rules User Development Fee not subject to Service Tax: Central GST Delhi vs. Delhi International Airport Ltd. (2023) Read Post »

Supreme Court Clarifies Taxability of Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd. (2023)

/ Customs Act, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzzzd), Finance Act, 1994 with Section 65(35b), Judges, Krishna Murari, M.R. Shah

Supreme Court Rules on Service Tax for Imported Engineering Designs LEGAL ISSUE: Whether “Engineering Design & Drawings” imported for manufacturing Wind Turbine Generators (WTG) are subject to service tax as “Design Services”. CASE TYPE: Service Tax Law Case Name: Commissioner of Customs, Central Excise & Service Tax vs. M/s Suzlon Energy Ltd. Judgment Date: April

Supreme Court Clarifies Taxability of Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd. (2023) Read Post »

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023)

/ Customs Act, Design Services, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzzzd), Finance Act, 1994 with Section 65(36b), Judges, Krishna Murari, M.R. Shah

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023) LEGAL ISSUE: Whether “Engineering Design & Drawings” imported for manufacturing Wind Turbine Generators (WTG) are subject to service tax as “Design Services”. CASE TYPE: Service Tax Case Name: Commissioner of Customs, Central Excise & Service Tax vs.

Supreme Court Rules on Service Tax for Imported Engineering Designs: Commissioner of Customs vs. Suzlon Energy Ltd (2023) Read Post »

Supreme Court clarifies “Manpower Supply” and “Programme Producer” under Service Tax Law: International Merchandising Company vs. Commissioner (2022)

/ Dhananjaya Y Chandrachud, Extended Period of Limitation, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(k), Finance Act, 1994 with Section 65(68), Finance Act, 1994 with Section 65(86b), Hima Kohli, Judges, Manpower Recruitment or Supply Agency, Programme Producer Services, Service Tax

Date of the Judgment: November 1, 2022 Citation: 2022 INSC 1449 Judges: Dr Dhananjaya Y Chandrachud, J and Hima Kohli, J. Can a company that hires a celebrity for an event be considered a “manpower supply agency” under service tax laws? What constitutes a “programme producer” when broadcasting rights are sold? The Supreme Court of

Supreme Court clarifies “Manpower Supply” and “Programme Producer” under Service Tax Law: International Merchandising Company vs. Commissioner (2022) Read Post »

Supreme Court Upholds Service Tax on Haj Tour Operators: All India Haj Umrah Tour Organizer Association Mumbai vs. Union of India (26 July 2022)

/ A.M. Khanwilkar, Abhay S. Oka, C.T. Ravikumar, Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 25, Finance Act, 1994, Finance Act, 1994 with Section 66B, Finance Act, 1994 with Section 66C, Judges

Supreme Court Upholds Service Tax on Haj Tour Operators: All India Haj Umrah Tour Organizer Association Mumbai vs. Union of India (2022) LEGAL ISSUE: Whether Haj Group Organizers (HGOs) or Private Tour Operators (PTOs) are liable to pay service tax on services rendered to Haj pilgrims. CASE TYPE: Tax Law Case Name: All India Haj

Supreme Court Upholds Service Tax on Haj Tour Operators: All India Haj Umrah Tour Organizer Association Mumbai vs. Union of India (26 July 2022) Read Post »

Supreme Court Clarifies Definition of Consulting Engineer Under Finance Act, 1994: Commissioner of Central Excise vs. M/s Sepco Electric Power Construction Corporation (2022)

/ Finance Act, 1994, Finance Act, 1994 with Section 65(31), Finance Act, 1994 with Section 66, Finance Act, 1994 with Section 68, General Clauses Act, 1897, General Clauses Act, 1897 with Section 3(42), Judges, M.R. Shah, Sanjiv Khanna

Supreme Court Clarifies Definition of Consulting Engineer Under Finance Act, 1994: Commissioner of Central Excise vs. M/s Sepco Electric Power Construction Corporation (2022) Date of the Judgment: July 11, 2022 Citation: Civil Appeal No. 4928 of 2018 Judges: M.R. Shah, J. and Sanjiv Khanna, J. Can a “body corporate” be considered a “consulting engineer” under

Supreme Court Clarifies Definition of Consulting Engineer Under Finance Act, 1994: Commissioner of Central Excise vs. M/s Sepco Electric Power Construction Corporation (2022) Read Post »

Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022)

/ Finance Act, 1994, Finance Act, 1994 with Section 65(105)(k), Finance Act, 1994 with Section 65(68), Finance Act, 1994 with Section 65B(44), Judges, Manpower Recruitment or Supply Agency Service, Pamidighantam Sri Narasimha, S. Ravindra Bhat, Service by an Employee to an Employer, Service Tax, Taxable Service, Uday Umesh Lalit

Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022) Date of the Judgment: May 19, 2022 Citation: 2022 INSC 457 Judges: Uday Umesh Lalit, J., S. Ravindra Bhat, J., Pamidighantam Sri Narasimha, J. The judgment was authored by S. Ravindra Bhat, J. Can a

Supreme Court clarifies service tax on seconded employees: C.C., C.E. & S.T. vs. M/s Northern Operating Systems Pvt Ltd (2022) Read Post »

Supreme Court clarifies service tax on interchange fees in credit card transactions: Commissioner of GST and Central Excise vs. M/S Citi Bank N.A. (2021) INSC 728 (09 December 2021)

/ Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzzw), Finance Act, 1994 with Section 65(33a), Finance Act, 1994 with Section 65B(44), Judges, K.M. Joseph, S. Ravindra Bhat, Service Tax Rules, 1994

Supreme Court Clarifies Service Tax on Interchange Fees in Credit Card Transactions Date of the Judgment: 09 December 2021 Citation: (2021) INSC 728 Judges: K.M. Joseph, J. and S. Ravindra Bhat, J. (S. Ravindra Bhat, J. dissenting) Can an issuing bank be taxed separately for the interchange fee it earns in a credit card transaction,

Supreme Court clarifies service tax on interchange fees in credit card transactions: Commissioner of GST and Central Excise vs. M/S Citi Bank N.A. (2021) INSC 728 (09 December 2021) Read Post »

Supreme Court Clarifies Taxability of Members’ Clubs Post 46th Amendment: State of West Bengal vs. Calcutta Club Limited (2019)

/ Companies Act, 1956, Companies Act, 1956 with Section 25, Constitutional Law, Constitutional Law with Article 366, Constitutional Law with Article 366(29-A), Finance Act, 1994, Indian Contract Act, 1872, Indian Contract Act, 1872 with Section 2(d), Judges, R.F. Nariman, Surya Kant, V. Ramasubramanian

Supreme Court Clarifies Taxability of Members’ Clubs Post 46th Amendment: State of West Bengal vs. Calcutta Club Limited (2019) LEGAL ISSUE: Applicability of the doctrine of mutuality to incorporated clubs regarding sales tax and service tax after the 46th Amendment to the Constitution of India. CASE TYPE: Tax Law (Sales Tax and Service Tax) Case

Supreme Court Clarifies Taxability of Members’ Clubs Post 46th Amendment: State of West Bengal vs. Calcutta Club Limited (2019) Read Post »

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