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“The services like wireline logging, perforation and other wireline related services involving mechanical jobs which were undertaken by appellant at the time of drilling an oil well are integrally connected with the mining of oil or gas and have a direct nexus with the drilling of a well.”
by Onkar Thakur†, Nalin Jha†† and Saksham Chaturvedi†††
The 5-Judge Constitution Bench heard a batch of cases challenging the controversial electoral bonds scheme over three days, before reserving the verdict in November.
by Vishwanath K*, Teesta Banerjee** and Neha ND***
Cite as: 2023 SCC OnLine Blog Exp 82
The Finance Act, 2017 introduced a system by which electoral bonds could be issued by any scheduled bank for the purpose of electoral funding.
Arbitration and Conciliation Act, 1996 — Ss. 8 and 11: Application seeking reference to arbitration in pending civil suit is not acceptable
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.
Constitution of India — Art. 226 — Maintainability of writ petition: A writ under Art. 226 against a private educational institute would
The Delhi High Court set aside the demand for service tax of Rs. 56 crores against MTNL holding that the surrender of any right to use the spectrum before 14-5-2016, the date on which the Finance Act, 2016 came into force, will not be chargeable to service tax.
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
by Anamika Mishra†
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17
by Nupur Maheshwari†, Harshdeep Khurana†† and Siddhant Indrajit†††
Cite as: 2023 SCC OnLine Blog Exp 2
AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR
The bench of MR Shah and M.M Sundresh, JJ explained the importance of the words “or otherwise” inserted to Section 45(4) of the Income Tax Act, 1961 by the Finance Act, 1987
Supreme Court: In an appeal filed by Singapore airlines against the judgment passed by the Delhi High Court holding that
Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has modified the order passed by the Allahabad High Court wherein