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Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.

The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...

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Supreme Court Allows Appeal in Mortgage Suit: High Court Erred in Holding No Mortgage Created Despite Agreement to Deposit Title Deeds. Equitable Mortgage by Deposit of Title Deeds Under Section 58(f) of Transfer of Property Act, 1882 Established Through Agreement and Evidence.

The dispute arose from a loan transaction between the appellant (plaintiff) and the respondent (defendant) in February 1995, where the appellant advan...

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Supreme Court Dismisses Appeal in Forest Conservation Case Against Railway Land Development. NGT's Finding That Land Is Not Forest Land Under Forest (Conservation) Act, 1980 Upheld, as Appellants Failed to Prove Land Met Statutory Definition and Provided Unauthorized Evidence.

The appeal arose from a judgment of the National Green Tribunal (NGT) dismissing an original application challenging a Request for Proposal (RFP) issu...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

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Karnataka High Court Hears Writ Petition Challenging Criminal Complaint Under Factories Act; Occupier Contends Non-Joinder of Company and Lack of Order Viciate Proceedings Under Section 7A(2)(c) of the Factories Act, 1948.

The petitioner, the occupier of M/s Toyota Kirloskar Motor Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution read ...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...