https://www.taxtmi.com/caselaws?id=425267 Entitlement to a cash refund of service tax paid on ocean freight under Section 142(3) read with Section 11B turned on issues already remanded in a similar matter, and the same question was stated to be before a Larger Bench. The Tribunal noted that the lower authorities had not examined the levy of service tax on ocean freight or the effect of the Gujarat High Court judgment relied on by the appellant. The matter was therefore remanded to the original authority for fresh consideration. en-us Wed, 06 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425267 Entitlement to a cash refund of service tax paid on ocean freight under Section 142(3) read with Section 11B turned on issues already remanded in a similar matter, and the same question was stated to be before a Larger Bench. The Tribunal noted that the lower authorities had not examined the levy of service tax on ocean freight or the effect of the Gujarat High Court judgment relied on by the appellant. The matter was therefore remanded to the original authority for fresh consideration. Case-Laws Service Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425267