https://www.taxtmi.com/caselaws?id=787644 Reverse charge on ocean freight in CIF imports was held beyond enacted charging and rulemaking powers because sea-transport services are received by the foreign exporter and importers lack privity or payment to the overseas carrier; therefore notifications and show-cause notices purporting to transfer service tax/IGST liability to importers were quashed. The court applied limits on rulemaking under the indirect tax statutes, the composite supply doctrine to preclude a separate levy on service elements where IGST on the import already applies, and directed availability of refund claims subject to law and unjust enrichment. en-us Thu, 26 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787644 Reverse charge on ocean freight in CIF imports was held beyond enacted charging and rulemaking powers because sea-transport services are received by the foreign exporter and importers lack privity or payment to the overseas carrier; therefore notifications and show-cause notices purporting to transfer service tax/IGST liability to importers were quashed. The court applied limits on rulemaking under the indirect tax statutes, the composite supply doctrine to preclude a separate levy on service elements where IGST on the import already applies, and directed availability of refund claims subject to law and unjust enrichment. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787644