https://www.taxtmi.com/caselaws?id=758930 Service tax on ocean freight for transportation of imported goods to an Indian port was challenged on the basis of denial of 70% abatement under Notification No. 26/2012-Service Tax. A later judgment declaring the levy on ocean freight unconstitutional materially changed the legal foundation of the dispute, and the controversy required reconsideration in that legal setting together with the connected issues. The impugned order was set aside and the matter remanded for fresh adjudication in light of the later constitutional ruling. en-us Thu, 19 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 07:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758930 Service tax on ocean freight for transportation of imported goods to an Indian port was challenged on the basis of denial of 70% abatement under Notification No. 26/2012-Service Tax. A later judgment declaring the levy on ocean freight unconstitutional materially changed the legal foundation of the dispute, and the controversy required reconsideration in that legal setting together with the connected issues. The impugned order was set aside and the matter remanded for fresh adjudication in light of the later constitutional ruling. Case-Laws Service Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758930