2022 (10) TMI 735

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....haran, Authorised Representative for the respondent ORDER The appellant is in appeal against demand of service tax on ocean freight under RCM. 2. The appellant is a manufacturer of Zinc Sulphate and is also a trader of calcium nitrate. They imported fertilizers vide Bill of Entry dated 06/07/2017 and 14/07/2017. The appellant paid IGST on ocean freight alongwith custom duty at the time of....

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....t) was withdrawn. In the sequence vide Notification no. 15/2017-ST dated 13.04.2017, with effect from 23.04.2017 the importer was made the person liable to pay the Service tax on Reverse charge basis. 5. Furthermore, vide Notification no. 14/2017-ST dated 13.04.2017, a new Rule 8B was inserted into the Point of Taxation Rules, 2011 and the Point of taxation in respect of the said services was m....

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....t element. Thus, there can be no demand of service tax on the purchase price of goods, even under Reverse Charge Mechanism. Accordingly, he prays for allowing the appeal with consequential benefits. 8. Learned AR for revenue relies on the impugned orders. 9. Having considered the rival contentions, I hold that admittedly, the appellant have purchased fertilizers which is their inputs, at CIF....