2024 (10) TMI 1349

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....RAJU Shri Amber Kumrawat , Advocate for the Appellant Shri Himanshu P Shrimali , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant are liable to discharge the service tax on transportation of imported goods by a vessel (Ocean Freight) from the place outside India to custom station in India under reverse charge mecha....

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....Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned orders. 4. We have carefully considered the submission made by both the sides and perused the records. We find that issue involved in the present case is taxability of ocean freight in respect of import of goods through vessel. This issue is no longer res-integra as the same is settled by the Hon'ble Gu....

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....g provision i.e. Section 66B provides for levy of service tax on the value of services provided or agreed to be provided in the taxable territory by one person to another. Section 65B(52) defines "taxable territory" to mean the territory to which the provisions of this Chapter apply. As seen above, the provisions of this Chapter i.e. Chapter V, apply to the whole of India by virtue of Section 64(1....

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....apter-V of the Finance Act in respect of service tax to events occurring in the taxable territory i.e. India by virtue of Section 66B (the charging section), Section 66B(52) and Section 64(1) and therefore the impugned Notifications issued by the Executive i.e. the Central Government by way of Rules, are beyond Sections 64, Section 66B and Section 65B(52) of the Finance Act. The impugned Rules and....