Supreme CourtExciseGST and Indirect TaxLitigation PracticePractice and Procedure LawTax and Revenue LawSupreme Court holds land transactions are sales not taxable “Real Estate Agent” services; revenue appeals dismissedA bench of Justice J.B. Pardiwala and Justice Sandeep Mehta heard appeals by the Commissioner of Service Tax challenging an order of the Customs, ExciNov 12, 2025•3 min
Supreme CourtCommercial Transactions LawCommercial and Trade LawConstitutional and Civil Rights LawExciseFederal StructureGST and Indirect TaxProperty Rights and Transactions LawReal Property LawTax and Revenue LawTrade LawSupreme Court holds assembly and erection of large boiler at site not excisable; bought‑out parts excluded from assessable valueA bench of Justices J.B. Pardiwala and Sandeep Mehta heard appeals by Lipi Boilers Ltd. challenging the CESTAT’s reversal of earlier orders and its fiNov 12, 2025•3 min
Supreme CourtExciseTax and Revenue LawContainerising Imported Gensets Amounts to “Manufacture”, Supreme Court HoldsA bench of Justices J.B. Pardiwala and K.V. Viswanathan heard appeals by M/s Quippo Energy Ltd. challenging the Customs, Excise and Service Tax AppellNov 11, 2025•3 min
Supreme CourtExciseTax and Revenue LawAirports Authority Services At Airports Are Taxable Under Sub‑clause (zzm); Export Cargo Handling Not ExemptedA bench of Justices Pankaj Mithal and Prasanna B. Varale heard an appeal by the Airports Authority of India (AAI) challenging CESTAT’s confirmation ofNov 11, 2025•3 min