https://www.taxtmi.com/caselaws?id=794760 Service tax on ocean freight under the reverse charge mechanism was held inapplicable to the importer where the levy depended on notifications already struck down by High Courts. The Tribunal noted that the impugned notifications had been found to lack legal basis, that one of the rulings had been affirmed by the Supreme Court, and that the other had not been stayed. Applying judicial discipline, it followed those decisions and treated the importer as not liable for service tax on ocean freight for transport from outside India to the customs station of clearance. The demand was therefore correctly dropped and the departmental appeal failed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794760 Service tax on ocean freight under the reverse charge mechanism was held inapplicable to the importer where the levy depended on notifications already struck down by High Courts. The Tribunal noted that the impugned notifications had been found to lack legal basis, that one of the rulings had been affirmed by the Supreme Court, and that the other had not been stayed. Applying judicial discipline, it followed those decisions and treated the importer as not liable for service tax on ocean freight for transport from outside India to the customs station of clearance. The demand was therefore correctly dropped and the departmental appeal failed. Case-Laws Service Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794760