2024 (11) TMI 722

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.... Advocate for the Appellant Smt. Sunita Menon , Authorised Representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant entitled for abatement of 70% from the gross value of the purpose of paying service tax on ocean freight or otherwise. The lower authorities have confirmed the demand of differential duty attributed to the ab....

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....be remanded on the same line of the order dated 19.09.2024. 3. Shri Sunita Menon, Learned (Superintendent) Authorised Representative appearing for the Revenue has no objection if the matter is remanded. 4. Considering the submission made by both the sides and perused the records, we find that in the appellant's own case vide this Tribunal Order No. 12065/2024 dated 19.09.2024 matter was rema....

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.... for this reason itself the deferential service tax demand is not sustainable. He further submits that the abatement of 70% was denied by the Revenue only on the ground that the condition prescribed thereforwas not followed. He submits that the condition which is prescribed is applicable to the service provider not to the service recipient. In the present case since the service provider is located....

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....s the findings of the impugned order. 4. We have considered the submission made by both the sides and perused the record. We find that in the present case the service tax demand was confirmed on the ocean freight for the transportation of vessel in respect of imported goods from abroad to Indian port. We find that as per the Hon'ble Gujarat High Court judgment in the SAL Steel Ltd (supra)....