2025 (7) TMI 480

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....inay Kansara, Advocate for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) for the Respondent ORDER SATENDRA VIKRAM SINGH Vide miscellaneous application No. ST/Misc/10192/2025, appellant has taken additional ground that when levy of service tax on ocean freight has been set aside by Hon'ble Gujarat High Court in the case of M/s. SAL Steel Ltd Vs. Union of India reported i....

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....ng to recover differential service tax of Rs. 24,11,640/- on ocean freight under Section 73(1) of the Finance Act, 1994 alongwith applicable interest and penalty under the relevant Sections. This show cause notice was adjudicated vide O-I-O dated 28.06.2019. The appellant preferred an appeal before the Commissioner (Appeals) which was also rejected by the impugned order dated 26.09.2019. Hence, th....

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.... 4. Learned AR fairly agrees and states that the issue is covered by the judgment in the case of M/s. SAL Steel Ltd Vs. Union of India (cited supra) and CCE Vs. Adani Wilmar Limited 2024 (12) TMI 530 CESTAT, Ahmedabad and therefore, he fairly concedes to the arguments of the learned Advocate. 5. We have considered the entire matter and heard the rival submissions. We find that the issue regard....

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.... to calculate and pay service tax on a value of ocean freight calculated @ 1.4% of the sum total of CIF value. However, Hon'ble Gujarat High Court vide its order (cited supra) has held that Notification No. 15/2017-ST and 16/2017-ST making rule 2(1)(d) (EEC) and Rule 6(7CA) of the Service Tax Rules and inserting explanation-V to reverse charge Notification No. 30/2012-ST is struck down as ultra vi....