https://www.taxtmi.com/caselaws?id=466289 Levy of service tax on ocean freight for CIF imports under the reverse charge mechanism was held applicable to transportation by vessel from outside India to an Indian customs station. The tribunal concluded the issue is no longer res integra because the Gujarat High Court's view in a reported matter, affirmed by this bench and by the Supreme Court's dismissal of departmental challenge, controls; therefore the appeal of the importer is allowed with consequential relief. The reasoning rests on adherence to the High Court precedent and subsequent tribunal and apex court outcomes that foreclose re-examination. en-us Tue, 29 Jul 2025 00:00:00 +0530 Sun, 01 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466289 Levy of service tax on ocean freight for CIF imports under the reverse charge mechanism was held applicable to transportation by vessel from outside India to an Indian customs station. The tribunal concluded the issue is no longer res integra because the Gujarat High Court's view in a reported matter, affirmed by this bench and by the Supreme Court's dismissal of departmental challenge, controls; therefore the appeal of the importer is allowed with consequential relief. The reasoning rests on adherence to the High Court precedent and subsequent tribunal and apex court outcomes that foreclose re-examination. Case-Laws Service Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466289