2025 (7) TMI 480

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....llant 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 in 2020 (37) GSTL 3 (Guj.) then there is no ....

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.... 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, the present appeal. 3. Learned Advocate argues....

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.... 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 regarding validity of Rule 2(1)(d)(EEC) and 6(7CA) insert....

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....an 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 vires Section 64,66B,67 and 94 of the Finance Act, 19....