https://www.taxtmi.com/caselaws?id=424244 The Tribunal ruled in favor of the appellant on both issues. It held that ocean freight charges are not subject to Service Tax under Business Support Services and that the appellant is eligible for the benefit of Notification No. 04/2004, exempting certain services provided to SEZ units from Service Tax. The demand for Service Tax on ocean freight charges and the denial of the benefit under the notification were deemed unjustified, leading to the appeals being allowed with consequential reliefs as per law. en-us Fri, 24 Jun 2022 00:00:00 +0530 Fri, 24 Jun 2022 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424244 The Tribunal ruled in favor of the appellant on both issues. It held that ocean freight charges are not subject to Service Tax under Business Support Services and that the appellant is eligible for the benefit of Notification No. 04/2004, exempting certain services provided to SEZ units from Service Tax. The demand for Service Tax on ocean freight charges and the denial of the benefit under the notification were deemed unjustified, leading to the appeals being allowed with consequential reliefs as per law. Case-Laws Service Tax Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424244