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Supreme Court judgments on Finance Act, 1994

12 judgments, latest first, from 2021 to 2026. Listed when the Supreme Court Reports file the judgment's headnote under this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

Sections
Section 65 8
Commissioner of Service Tax, Chennai vs M/s Diebold Systems (P) Ltd.
SC · 6 August 2026
[2026] 8 S.C.R. 453 : 2026 INSC 808
Whether the turnkey contracts entered into by the respondentassessee with various banks for the supply, installation and commissioning of ATMs constitute indivisible composite contracts which, during the relevant period,…
HT Media Limited vs Principal Commissioner Delhi South Goods and Service Tax
SC · 16 January 2026
[2026] 1 S.C.R. 904 : 2026 INSC 66
Whether the fee paid by the appellant to the personalities/speakers, through their booking agents, is liable to Service Tax under the reverse charge mechanism, more particularly under the taxable category of “Event Manag…
M/s Stemcyte India Therapeutics Pvt. Ltd. vs Commissioner of Central Excise and Service Tax, Ahmedabad - III
SC · 14 July 2025
[2025] 8 S.C.R. 70 : 2025 INSC 841
Whether the services of enrolment, collection, processing, and storage of umbilical cord blood stem cells, provided by the appellant fell within the scope of “Healthcare Services” during the disputed period and thus, whe…
Union of India & Others vs Future Gaming Solutions Pvt. Ltd. & Another Etc.
SC · 11 February 2025
[2025] 2 S.C.R. 756 : 2025 INSC 181
Matter pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service…
K. Arumugam vs Union of India & Others Etc.
SC · 8 August 2024
[2024] 8 S.C.R. 830 : 2024 INSC 630
Appellant-assessees purchased Kerala State Lotteries from the District Lottery Offices and other States’ lotteries in bulk from registered promoters at a discounted rate. The appellant subsequently sold them to retailers…
Central GST Delhi - III vs Delhi International Airport Ltd
SC · 19 May 2023
[2023] 7 S.C.R. 322 : 2023 INSC 572
Airports Authority of India Act, 1994: ss. 22, 22A – Finance Act, 1994 – ss. 67 and 68 (1) –User development fee-UDF, levied and collected u/s. 22A by the airport operation, maintenance and development entities-Mumbai In…
Cc and Ce and St, Noida vs M/s Interarch Building Products Pvt. Ltd.
SC · 2 May 2023
[2023] 7 S.C.R. 977 : 2023 INSC 476
Finance Act, 1994 – ss. 64,65(105)(zzq),65(105)(zzzza),66, 67 and 73 – Service (Determination of Value) Rules, 2006 – Rule 2A – CENVAT Credit Rules, 2004 – Payment of service tax – Liability for – Respondent–assessee was…
Commissioner of Customs, Central Excise & Service Tax vs M/s Suzlon Energy Ltd.
SC · 10 April 2023
[2023] 4 S.C.R. 324 : 2023 INSC 332
Finance Act, 1994 – ss.65(35b), 65(105)(zzzzd) – “design services” – Respondent engaged in manufacture of Wind Turbine Generator (WTG), entered into a product development and purchase agreement with its sister concern in…
M/s. Total Environment Building Systems Pvt. Ltd. vs The Deputy Commissioner of Commercial Taxes & Ors.
SC · 2 August 2022
[2022] 17 S.C.R. 883 : 2022 INSC 780
Finance Act, 1994: s. 65(105) (zzzze)(as amended) — Works contract – Composite Works Contract — Levy of service tax – Issue as regards the levy of service tax on Composite Works Contracts prior to the introduction of the…
Commissioner of Central Excise, Raipur vs M/s Sepco Electric Power Construction Corporation
SC · 11 July 2022
[2022] 17 S.C.R. 1 : 2022 INSC 679
Finance Act, 1994: s.65(31) – Service Tax – Definition of “consulting engineer” u/s. 65(31) of the Act – Whether ‘body corporate’ is covered within its sweep prior to 2005 amendment – Held: Even before the 2005 amendment…
C.C., C.E. & S.T. – Bangalore (Adjudication) etc. vs M/s Northern Operating Systems Pvt Ltd.
SC · 19 May 2022
[2022] 18 S.C.R. 901 : 2022 INSC 598
Finance Act, 1994 – Service Tax – SecondmentAgreement; Service Agreement–Revenue issued four show cause notices(SCNs ) alleging that the respondent-assessee failed to discharge service tax under the category of “manpower…
Commissioner of GST and Central Excise vs M/s Citi Bank N. A.
SC · 9 December 2021
[2021] 13 S.C.R. 424 : 2021 INSC 857
Central Excise Act, 1944 - ss. 35L(1)(b) – Finance Act, 1994 – 65B(44), 65(33a), 67, 68 – Service Tax on interchange Fee – An internal audit group of the Service Tax Commissionerate found that respondent-bank was receivi…

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