https://www.taxtmi.com/caselaws?id=780366 HC held that notifications issued under Section 68(2) of the Finance Act, 1994 purporting to impose service tax on ocean freight exceeded statutory scope and violated Articles 14, 19(1)(g), 245 and 269A of the Constitution. The court found no proper statutory machinery to shift tax burden to the petitioners, who were not recipients of the taxable service, and therefore not liable. The impugned notifications and consequential show-cause notices were quashed and the petition allowed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780366 HC held that notifications issued under Section 68(2) of the Finance Act, 1994 purporting to impose service tax on ocean freight exceeded statutory scope and violated Articles 14, 19(1)(g), 245 and 269A of the Constitution. The court found no proper statutory machinery to shift tax burden to the petitioners, who were not recipients of the taxable service, and therefore not liable. The impugned notifications and consequential show-cause notices were quashed and the petition allowed. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780366