https://www.taxtmi.com/caselaws?id=309523 The dominant issue was whether ocean freight/sea transportation service was exigible to service tax. Relying on the binding precedent of the jurisdictional HC holding such service not liable to service tax, and noting that the pending appeal before the SC carried no stay, the Tribunal treated the HC ruling as operative law and found no legal infirmity in the order dropping the demand. The impugned order was upheld and the revenue appeal was dismissed. en-us Thu, 23 Mar 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309523 The dominant issue was whether ocean freight/sea transportation service was exigible to service tax. Relying on the binding precedent of the jurisdictional HC holding such service not liable to service tax, and noting that the pending appeal before the SC carried no stay, the Tribunal treated the HC ruling as operative law and found no legal infirmity in the order dropping the demand. The impugned order was upheld and the revenue appeal was dismissed. Case-Laws Service Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309523