Introduction The Hon’ble Supreme Court of India, in Commissioner of Service Tax, Mumbai v. M/s Bharat Petroleum Corporation Ltd. & Ors., C.A. No. 2471-2473 OF 2015 : 2026 INSC 723, decided on 20.07.2026, restored service tax demands exceeding ₹16 crore against Bharat Petroleum Corporation Ltd. (“BPCL“) and Hindustan Petroleum Corporation Ltd. (“HPCL“). The Hon’ble Court…
In the case of Airports Authority of India v. Commissioner of Service Tax, Civil Appeal No. 17405 of 2017, decided on 23.09.2025, the Hon’ble Supreme Court examined whether export cargo handling services provided by the Airports Authority of India were liable to service tax under the Finance Act, 1994. The Court upheld the imposition of…
