https://www.taxtmi.com/caselaws?id=466330 Levy of service tax on ocean freight under the reverse charge mechanism was challenged as ultra vires Notification Nos. 15/2017-S.T. and 16/2017-S.T.; the Tribunal treated the issue as covered by an earlier CESTAT precedent, concluding the question is no longer res-integra and allowing the appeal. The decision notes that where a notification admits scope for reasonable interpretation, imposing penalty is inappropriate. Consequential relief will follow the allowance of the appeal, based on reliance on prior tribunal authority rather than fresh adjudication of the notifications' vires. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 02 Feb 2026 20:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466330 Levy of service tax on ocean freight under the reverse charge mechanism was challenged as ultra vires Notification Nos. 15/2017-S.T. and 16/2017-S.T.; the Tribunal treated the issue as covered by an earlier CESTAT precedent, concluding the question is no longer res-integra and allowing the appeal. The decision notes that where a notification admits scope for reasonable interpretation, imposing penalty is inappropriate. Consequential relief will follow the allowance of the appeal, based on reliance on prior tribunal authority rather than fresh adjudication of the notifications' vires. Case-Laws Service Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466330