https://www.taxtmi.com/caselaws?id=799094 Service tax on ocean freight under the reverse charge mechanism cannot be demanded from an Indian importer where goods are supplied on CIF terms. The overseas seller is the recipient of the sea-transportation service, while the Indian importer is neither the service provider nor the service recipient. Binding rulings on this position require application in the absence of a stay, and subsequent decisions, including rejection of a similar Revenue challenge, support the same result. The reverse-charge demand is therefore unsustainable against the importer. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799094 Service tax on ocean freight under the reverse charge mechanism cannot be demanded from an Indian importer where goods are supplied on CIF terms. The overseas seller is the recipient of the sea-transportation service, while the Indian importer is neither the service provider nor the service recipient. Binding rulings on this position require application in the absence of a stay, and subsequent decisions, including rejection of a similar Revenue challenge, support the same result. The reverse-charge demand is therefore unsustainable against the importer. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799094