https://www.taxtmi.com/caselaws?id=411052 Service tax on ocean freight in CIF imports could not be fastened on the importer because the importer received goods, not the transportation service, and the charging provisions did not clearly impose liability on a third party. The impugned notifications and rules also failed for lack of a workable valuation basis in the importer's hands, and were treated as invalid. Amounts paid under that invalid levy were held refundable under the GST transitional refund framework, as retention by the Department was unjustified and the relevant credit provisions did not defeat the claim on the facts. Refund was therefore allowed and consequential relief followed. en-us Fri, 06 Aug 2021 00:00:00 +0530 Tue, 22 Mar 2022 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411052 Service tax on ocean freight in CIF imports could not be fastened on the importer because the importer received goods, not the transportation service, and the charging provisions did not clearly impose liability on a third party. The impugned notifications and rules also failed for lack of a workable valuation basis in the importer's hands, and were treated as invalid. Amounts paid under that invalid levy were held refundable under the GST transitional refund framework, as retention by the Department was unjustified and the relevant credit provisions did not defeat the claim on the facts. Refund was therefore allowed and consequential relief followed. Case-Laws Service Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411052