https://www.taxtmi.com/caselaws?id=780366 Notifications issued under Section 68(2) of the Finance Act, 1994 for levy of service tax on transportation of goods by vessel from outside India to customs stations in India were found unsustainable for want of a proper machinery provision and for being inconsistent with constitutional constraints invoked under Articles 14, 19(1)(g), 245 and 269A. On that basis, the consequential show cause notices for recovery of service tax also could not survive and were quashed. 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 Notifications issued under Section 68(2) of the Finance Act, 1994 for levy of service tax on transportation of goods by vessel from outside India to customs stations in India were found unsustainable for want of a proper machinery provision and for being inconsistent with constitutional constraints invoked under Articles 14, 19(1)(g), 245 and 269A. On that basis, the consequential show cause notices for recovery of service tax also could not survive and were quashed. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780366