2025 (8) TMI 1770

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....ngh For the Appellant : Shri Jigar Shah, Advocate with Shri Amber Kumrawat, Advocate appeared For the Respondent : Shri Himanshu P Shrimali, Superintendent(AR) appeared ORDER SATENDRA VIKRAM SINGH 1. During audit of M/s. Polycab Wires Pvt. Ltd., Daman (appellant in this case), it was observed by the Audit Officers that the appellant has imported raw material from different foreign c....

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....stant Commissioner and rejected the appeal filed by the party. Hence, the present appeal. 2. In their appeal, the appellant has taken the following grounds for seeking relief:- ● They had already paid service tax on ocean freight by the availing abatement of 70% but the department has wrongly issued show cause notice asking for service tax on 100% of the value of the ocean freigh....

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....s not imposable. In view of these submissions, the appellant prayed for allowing the appeal with consequential relief. Alternatively, the appellant prays for remanding the case to the lower authority. 3. During arguments, learned Advocate highlighted various case laws on the subject. He also pointed out that the Hon'ble High Court of Gujarat in their own case vide order dated 30.01.2020 had ....

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....a cited (supra) in para-58 has held as under:- "58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos. 15/2017-S.T. and 16/2017-S.T. 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-S.T. is struck down as ultra vires Sections 64, 66B, 67 and ....