2023 (3) TMI 1400

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.... Consultant Advocate for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Revenue ORDER RAMESH NAIR : The issue involved in the present case is whether the appellant is liable to pay service tax on the service on Ocean Freight or otherwise. 2. Shri Sanjay Kumar, learned Superintendent (AR) appearing on behalf of Revenue/ Appellant submits that though this issue is decided by Hon'....

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....gh Court order. He placed reliance on the Hon'ble Supreme Court decision in the case of Union of India vs. Mohit Minerals Pvt. Limited - 2022 (61) GSTL 257 (SC). 4. I have carefully considered the submissions made by both the sides and perused the record. I find that the issue whether Ocean Freight/ Sea Transportation service is liable to service tax or otherwise has been decided by jurisdictiona....