https://www.taxtmi.com/caselaws?id=761736 Service tax demand on ocean freight for transportation of imported goods was set aside and remanded for fresh adjudication because the Gujarat HC had already held the levy unconstitutional in SAL Steel Ltd., and the assessee's own earlier matter had been remanded on the same issue. In light of that binding legal position and the prior remand, the Tribunal required the adjudicating authority to reconsider the demand and the related denial of 70% abatement under Notification No. 26/2012-ST. en-us Tue, 12 Nov 2024 00:00:00 +0530 Fri, 15 Nov 2024 11:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761736 Service tax demand on ocean freight for transportation of imported goods was set aside and remanded for fresh adjudication because the Gujarat HC had already held the levy unconstitutional in SAL Steel Ltd., and the assessee's own earlier matter had been remanded on the same issue. In light of that binding legal position and the prior remand, the Tribunal required the adjudicating authority to reconsider the demand and the related denial of 70% abatement under Notification No. 26/2012-ST. Case-Laws Service Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761736