https://www.taxtmi.com/caselaws?id=775908 Service tax could not be levied on ocean freight for imported goods because the sea transport up to the Indian port was treated as an extraterritorial service beyond the taxing reach of the Finance Act, 1994. The impugned notifications and reverse charge mechanism were held to lack statutory authority to fasten the levy on the importer, following the cited High Court view and consistent Tribunal practice. No service tax was therefore payable on ocean freight, and no liability could be imposed on the importer. en-us Fri, 01 Aug 2025 00:00:00 +0530 Fri, 01 Aug 2025 14:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775908 Service tax could not be levied on ocean freight for imported goods because the sea transport up to the Indian port was treated as an extraterritorial service beyond the taxing reach of the Finance Act, 1994. The impugned notifications and reverse charge mechanism were held to lack statutory authority to fasten the levy on the importer, following the cited High Court view and consistent Tribunal practice. No service tax was therefore payable on ocean freight, and no liability could be imposed on the importer. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775908