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    <title>2025 (8) TMI 95 - CESTAT NEW DELHI</title>
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    <description>The CESTAT New Delhi held that service tax on ocean freight, as mandated by notifications dated 13.04.2017, is not payable by the importer. Relying on the Gujarat HC decision declaring the taxability of ocean freight ultra vires, the Tribunal affirmed that ocean freight is not liable to service tax. Consequently, no tax liability could be imposed on the appellant, and the impugned order was set aside. The appeal was allowed.</description>
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      <title>2025 (8) TMI 95 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=775908</link>
      <description>The CESTAT New Delhi held that service tax on ocean freight, as mandated by notifications dated 13.04.2017, is not payable by the importer. Relying on the Gujarat HC decision declaring the taxability of ocean freight ultra vires, the Tribunal affirmed that ocean freight is not liable to service tax. Consequently, no tax liability could be imposed on the appellant, and the impugned order was set aside. The appeal was allowed.</description>
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      <pubDate>Fri, 01 Aug 2025 00:00:00 +0530</pubDate>
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