2025 (7) TMI 1967

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.... Technical ) For the Appellant : Shri. J.C. Patel, & Shri. Rahul Gajera, Advocates For the Respondent : Shri. H.P. Shrimali, Superintendent (AR) ORDER SOMESH ARORA In the instant case, issue involved is whether any payment of Service Tax was required on Ocean Freight under the Reverse Charge Mechanism for transportation of goods by vessel from a place outside India and upto the Cust....

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....F INDIA. The same was also followed by this bench in the matter of Commissioner of Service Tax, Ahmedabad Vs. Kiri Dyes and Chemical Ltd as reported (2023)10 Centax 134 (Tri. Ahmd.) This order of Ahmedabad Tribunal was also upheld by the Apex Court as reported at (2023) 10 Centax 135 (SC) by dismissing the appeal of the department. 3. Learned AR having gone through the various case law agrees t....