https://www.taxtmi.com/caselaws?id=797925 Binding jurisdictional High Court precedent governing ocean-freight liability remains applicable unless stayed by a competent court. Accordingly, differential income reported in income-tax returns cannot, on that basis, be treated as service income for a service-tax demand relating to ocean freight. The extended limitation period is unavailable for 2015-16 and 2016-17 where the issue remained subject to prevailing controversy. The disputed service-tax liability therefore does not survive. en-us Mon, 24 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797925 Binding jurisdictional High Court precedent governing ocean-freight liability remains applicable unless stayed by a competent court. Accordingly, differential income reported in income-tax returns cannot, on that basis, be treated as service income for a service-tax demand relating to ocean freight. The extended limitation period is unavailable for 2015-16 and 2016-17 where the issue remained subject to prevailing controversy. The disputed service-tax liability therefore does not survive. Case-Laws Service Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797925