2019 (7) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ADHAV RAO, ADVOCATE with MR MAULIK NANAVATI, MR MIHIR GUPTA AND MR NIYANT R BHIMANI, ADVOCATES For The Respondent (s) : 1,2,3,4,5 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. A. R. Madhav Rao, learned advocate with Mr. Maulik Nanavati and Mr. Mihir Gupta, learned advocates for the petitioner invited the attention of the court to an order dated 9th February, 2018 passed by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rincipally three elements viz., [a] having paid the tax under IGST Act on the entire value of imports; inclusive of the ocean freight, the petitioner cannot be asked to pay tax on the ocean freight all over again under a different notification; [b] in case of CIF contracts, the service provider and service recipient both are outside the territory of India. No tax on such service can be collected e....