https://www.taxtmi.com/highlights?id=75430 Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment. en-us Wed, 06 Mar 2024 08:28:41 +0530 Wed, 06 Mar 2024 08:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75430 Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment. Highlights Service Tax Wed, 06 Mar 2024 08:28:41 +0530 https://www.taxtmi.com/highlights?id=75430