https://www.taxtmi.com/caselaws?id=286026 The court deemed Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules, along with Explanation-V to Notification No.30/2012-ST, as ultra vires the Finance Act, 1994. Consequently, the proceedings for collecting service tax on ocean freight in CIF contracts were invalidated, and all related actions against the petitioners were quashed with accompanying reliefs and benefits. en-us Fri, 06 Sep 2019 00:00:00 +0530 Thu, 10 Dec 2020 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286026 The court deemed Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules, along with Explanation-V to Notification No.30/2012-ST, as ultra vires the Finance Act, 1994. Consequently, the proceedings for collecting service tax on ocean freight in CIF contracts were invalidated, and all related actions against the petitioners were quashed with accompanying reliefs and benefits. Case-Laws Service Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286026