2022 (1) TMI 1169

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....HNICAL), MR. RAJU For the Appellant : Shri. Willingdon Christian, Advocate. For the Respondent : Shri. R.P. Parekh, Suptd. (Authorized Representative). ORDER RAMESH NAIR The issue involved is that whether the ocean freight paid for imported goods is liable to service tax in the hands of the appellant or otherwise. 2. Shri Willingdon Christian, learned counsel appearing on behalf ....

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.... learned Counsel appearing on behalf of the appellant relied upon the judgment of Hon'ble Gujarat High Court in the case of SAL Steel Limited vs. UOI - 2020 (37) GSTL 3 (Guj.). He submits that as per this judgment, the levy of service tax on ocean freight itself has been held as ultra-vires. Therefore, they are eligible for refund. 3. Shri T.G. Rathod, learned Additional Commissioner (Aut....