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…
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…
