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 to an Indian customs station. The tribunal concluded the issue is no longer res integra because the Gujarat High Court's view in a reported matter, affirmed by this bench and by the Supreme Court's dismissal of departmental challenge, controls; therefore the appeal of the importer is allowed with consequential relief. The reasoning rests on adherence to the High Court precedent and subsequent tribunal and apex court outcomes that foreclose re-examination.

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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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