Supreme Court of India

Commr.of Service Tax,chennai v. M/s Diebold Systems(p) Ltd.

Neutral citation
Bench Prashant Kumar Mishra and Shree Chandrashekhar JJ.
Decided 6 August 2026

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We are of the view that the demand raised by the Revenue proceeds Civil Appeal Nos. 4708-4711 of 2008 Page 20 of 22 on a legal premise which is inconsistent with the statutory framework as subsequently explained and authoritatively settled by this Court in Larsen and Toubro Limited (supra).

Judgment, page 19

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