https://www.taxtmi.com/caselaws?id=429177 The appellant, a manufacturer and trader, imported fertilizers and paid IGST on ocean freight along with custom duty. A Show Cause Notice demanded service tax under Reverse Charge Mechanism on ocean freight services. The appellant argued that as they paid custom duty on CIF value, which included ocean freight, there should be no service tax demand. The Member (Judicial) held in favor of the appellant, noting errors in the show cause notice and ruling that the service tax demand was not applicable. The appeal was allowed, the impugned order was set aside, and the appellant was entitled to consequential benefits. en-us Fri, 14 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429177 The appellant, a manufacturer and trader, imported fertilizers and paid IGST on ocean freight along with custom duty. A Show Cause Notice demanded service tax under Reverse Charge Mechanism on ocean freight services. The appellant argued that as they paid custom duty on CIF value, which included ocean freight, there should be no service tax demand. The Member (Judicial) held in favor of the appellant, noting errors in the show cause notice and ruling that the service tax demand was not applicable. The appeal was allowed, the impugned order was set aside, and the appellant was entitled to consequential benefits. Case-Laws Service Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429177