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Levy of service tax on ocean freight for CIF imports affirmed under reverse charge; appeal allowed following precedent. Levy of service tax on ocean freight for CIF imports under the reverse charge mechanism was held applicable to transportation by vessel from outside India ...
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<h1>Levy of service tax on ocean freight for CIF imports affirmed under reverse charge; appeal allowed following precedent.</h1> Levy of service tax on ocean freight for CIF imports under the reverse charge mechanism was held applicable to transportation by vessel from outside India ... Levy of Service Tax on Ocean Freight under Reverse Charge Mechanism for CIF imports - Applicability of Reverse Charge Mechanism to transportation by vessel from a place outside India to a Customs station in India - Precedential effect of High Court - HELD THAT:- Learned Advocate pleads that the issue is no more res integra and has been decided by various judgments including of Hon’ble High Court of Gujarat in the matter of SAL STEEL LTD. vs. UNION OF INDIA [2019 (9) TMI 1315 - GUJARAT HIGH COURT] The same was also followed by this bench in the matter of Commissioner of Service Tax, Ahmedabad Vs. Kiri Dyes and Chemical Ltd. [2023 (3) TMI 1400 - CESTAT AHMEDABAD] This order of Ahmedabad Tribunal was also upheld by the Apex Court [2023 (9) TMI 305 - SC ORDER] by dismissing the appeal of the department. We have gone through the case laws quoted by the learned advocate and find that the issue has already been decided and therefore, does not survive for our consideration as Hon’ble High court of Gujarat has taken a view in the matter. We therefore allow the appeal of the party with consequential relief if any. Issues: Whether service tax was payable under the Reverse Charge Mechanism on ocean freight (transportation of goods by vessel from a place outside India to the Customs station in India) for the period 23.04.2017 to 30.06.2017.Analysis: The question concerns liability to service tax on ocean freight in CIF imports under the Reverse Charge Mechanism. The appeal relies on authoritative decisions, including a view of the High Court of Gujarat and subsequent tribunal and Supreme Court treatment, which have addressed the same legal issue. Having regard to those precedents, the point raised in the appeal is covered by earlier rulings and does not require fresh adjudication on merits.Conclusion: Service tax on ocean freight under the Reverse Charge Mechanism is not exigible for the stated period; the appeal is allowed in favour of the assessee.
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