Court Rules Service Tax on International Ocean Freight Not Ultra Vires; Petitioners Not Liable Under Finance Act Section 68(2).

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....Place of provision of services - Levy of Service tax on international ocean freight - There is no necessity to declare the impugned notifications as ultra vires as there is no proper machinery provided under the impugned notifications issued under Section 68(2) of the Finance Act, 1994 to shift the burden to pay service tax on the petitioners as the petitioners are not either the recipients of the taxable service by way of transportation goods by a vessel from a space outside India up to the customs stations of clearance in India. They are not liable to tax as things stand - HC....