https://www.taxtmi.com/caselaws?id=766962 The Delhi HC held that integrated tax on import of services can only be imposed under Section 5(1) of IGST Act, and services once classified as such cannot be recharacterized. The court found that Section 3(7) of Customs Tariff Act cannot authorize independent levy of additional duty on service imports already subject to IGST. The constitutional framework under Articles 246A and 269A restricts service import taxation to GST legislation only. Notification No. 36/2021 was quashed to the extent it attempted to levy additional customs duty over and above IGST on service imports. The petition was allowed, establishing that dual taxation of service imports is unconstitutional. en-us Tue, 04 Mar 2025 00:00:00 +0530 Fri, 07 Mar 2025 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766962 The Delhi HC held that integrated tax on import of services can only be imposed under Section 5(1) of IGST Act, and services once classified as such cannot be recharacterized. The court found that Section 3(7) of Customs Tariff Act cannot authorize independent levy of additional duty on service imports already subject to IGST. The constitutional framework under Articles 246A and 269A restricts service import taxation to GST legislation only. Notification No. 36/2021 was quashed to the extent it attempted to levy additional customs duty over and above IGST on service imports. The petition was allowed, establishing that dual taxation of service imports is unconstitutional. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766962