Court Quashes Proceedings on Reverse Charge for Service Tax in CIF Sea Transport; Grants Relief to Applicants.

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....Import of services - reverse charge mechanism (RCM) - constitutional validity - the proceedings initiated against the writ applicants by way of show cause notice and enquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits.....