https://www.taxtmi.com/caselaws?id=450460 The Bombay HC held that service tax notifications imposing liability on importers for ocean freight transportation were ultra vires and illegal. Following precedents from Gujarat HC in SAL Steel Ltd. and Madras HC decisions, the court ruled that importers under CIF contracts are neither service providers nor receivers for vessel transportation from outside India, and service tax cannot be recovered from third parties. The impugned notifications were declared illegal, petitioner entitled to duty refund subject to filing proper refund application and unjust enrichment principles. Petition disposed of favorably. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450460 The Bombay HC held that service tax notifications imposing liability on importers for ocean freight transportation were ultra vires and illegal. Following precedents from Gujarat HC in SAL Steel Ltd. and Madras HC decisions, the court ruled that importers under CIF contracts are neither service providers nor receivers for vessel transportation from outside India, and service tax cannot be recovered from third parties. The impugned notifications were declared illegal, petitioner entitled to duty refund subject to filing proper refund application and unjust enrichment principles. Petition disposed of favorably. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450460