29 January, 2016
The Supreme Court has dismissed the petition filed by the Revenue Department against the judgement of Gujarat High Court in the case Adani Power Limited v. UOI. The High Court had quashed Notification No. 25/2010-Cus., and Notification No. 21/2002-Cus. as amended by Clause 60 of the Finance Bill, 2010 (Second Schedule thereto) as being ultra...
25 August, 2015
The Supreme Court of India has held that indivisible works contracts were not liable to Service tax prior to 1-6-2007 under various entries of the Finance Act, 1994. The Court rejected the contentions of the Revenue Department that the 46th Constitutional Amendment had itself divided works contracts by Article 366(29A)(b), and that the amendment of the Servi...
3 July, 2015
Three Judges Bench of the Supreme Court has, on 1-7-2015, held that Rules of Interpretation of the Central Excise Tariff may not be applicable if the notification (exemption notification) commands and require a different understanding. Holding that rules or principles of interpretation are always subject to context and are not binding commands, the Court rejected the...
By Amar Gahlot
Res Judicata is the Latin term for "a matter (already) judged", or "a thing adjudicated". It means a case or suit already decided. It was recently defined as “a final judgment on the merits by a court having jurisdiction is conclusive bet...
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