https://www.taxtmi.com/caselaws?id=792467 In CIF imports, where the foreign supplier contracts for and pays the ocean freight, the Indian importer is neither the recipient nor a contracting party to the transportation service. The Karnataka HC held that Notifications No. 15/2017-ST and 16/2017-ST, insofar as they fastened service tax on such imports, were beyond legislative and delegated competence because they sought to tax an extraterritorial service and impose liability on a third party without statutory authority. The court consequently set aside the related demand notice. Refund was left open to be pursued by application in accordance with law, subject to the doctrine of unjust enrichment. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792467 In CIF imports, where the foreign supplier contracts for and pays the ocean freight, the Indian importer is neither the recipient nor a contracting party to the transportation service. The Karnataka HC held that Notifications No. 15/2017-ST and 16/2017-ST, insofar as they fastened service tax on such imports, were beyond legislative and delegated competence because they sought to tax an extraterritorial service and impose liability on a third party without statutory authority. The court consequently set aside the related demand notice. Refund was left open to be pursued by application in accordance with law, subject to the doctrine of unjust enrichment. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792467