https://www.taxtmi.com/caselaws?id=760750 The Tribunal set aside the impugned order, allowing the appeal by determining that the appellant is not liable to discharge service tax on ocean freight under the reverse charge mechanism. The Tribunal relied on the Gujarat HC's ruling in SAL Steel Ltd, which deemed taxing ocean freight as ultra vires, confirming that such services rendered outside India cannot be taxed under the Finance Act, 1994. The judgment was pronounced on 24th October 2024. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760750 The Tribunal set aside the impugned order, allowing the appeal by determining that the appellant is not liable to discharge service tax on ocean freight under the reverse charge mechanism. The Tribunal relied on the Gujarat HC's ruling in SAL Steel Ltd, which deemed taxing ocean freight as ultra vires, confirming that such services rendered outside India cannot be taxed under the Finance Act, 1994. The judgment was pronounced on 24th October 2024. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760750