2024 (10) TMI 1349

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....n Freight) from the place outside India to custom station in India under reverse charge mechanism. 2. Shri Amber Kumrawat Learned Counsel appearing on behalf of the appellant at the outset, among various submission, pointed out that the issue in hand has been settled by the Hon'ble Gujarat High Court in the case of SAL Steel Ltd Vs. Union of India 2019 (9) TMI 1315 whereby the taxability of ocean freight was held ultra vires. He also placed reliance on the following judgments and board circular:- Circular No. 206/4/2017-S.T dated 13.04.2017 CST Vs Kiri Dyes & Chemical Ltd 2023 (3) TMI 1400-CESTAT CST Vs Kiri Dyes & Chemicals Ltd 2023 (9) TMI 305-SC Torrent Power Ltd Vs UOI 2024 (7) TMI 315-Gujarat High....

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....rovided 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) of the Finance Act; and thus it is the mandate of the Parliament for applying the provisions of Chapter V of the Finance Act for service tax to whole of India, and not to extraterritorial events occurring outside the land mass of India. 29. It is a settled legal position as held by a Constitution Bench of the Supreme Court in the case of GVK Industries Ltd. vs. Income Tax Officer, 2017 (48) STR 177 (SC) that the Parliament ....