https://www.taxtmi.com/caselaws?id=442560 The Gujarat High Court ruled in the case that the service tax on ocean freight was deemed ultra vires, and the amounts deposited were not taxes but deposits. The rejection of the refund claim and show cause notice were found to be misconceived, and the Central Government lacked authority to levy tax on extra-territorial events. The delegation of legislative functions to the Central Government and certain machinery provisions for valuation of services were also declared ultra vires. The appeal by the revenue was dismissed, upholding the High Court's decision and establishing it as the prevailing law. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 23:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442560 The Gujarat High Court ruled in the case that the service tax on ocean freight was deemed ultra vires, and the amounts deposited were not taxes but deposits. The rejection of the refund claim and show cause notice were found to be misconceived, and the Central Government lacked authority to levy tax on extra-territorial events. The delegation of legislative functions to the Central Government and certain machinery provisions for valuation of services were also declared ultra vires. The appeal by the revenue was dismissed, upholding the High Court's decision and establishing it as the prevailing law. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442560