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        Case ID :
        Service Tax

        Reverse charge mechanism - service tax on Ocean Frieght - who is...

        Indian Importers in CIF Contracts: Ocean Freight Service Tax Reverse Charge Raises Liability Questions; Refunds Due for Deposited Taxes.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Reverse charge mechanism - service tax on Ocean Frieght - who is liable to pay Service Tax - Even if it is assumed that service tax can be recovered from a third party like the Indian importers in CIF contracts, there is no machinery provided for valuation of such service, and therefore also the impugned Rules and Notifications are unenforceable. It is an admitted position of fact that the Petitioners do not have any information about the actual amount of ocean freight paid by the overseas sellers/suppliers to shipping lines. - The amount already deposited directed to be refunded - AT
                                Note: It is a system-generated summary and is for quick reference only.
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