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Demand of service tax on ocean freight quashed as petitioner not recipient of service
Case Law Details
- Case Name
- Mangalore Steamer Agents Association Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Mangalore Steamer Agents Association Vs Union of India (Karnataka High Court)
Karnataka High Court held that demand of service tax on ocean freight on import services is liable to be quashed since the petitioner are not the recipient of service for the purpose of notification no. 3/2017-ST dated 12.01.2017.
Facts- This writ petition is filed under Articles 226 and 227 of the Constitution of India praying to declare section 66C(2) of Chapter V of the Finance Act, 1994 (as amended) as null, void and ultra vires article 14, 19, 246, 248, 265. It is also prayed to quash circular no. 206/4/2017 se...
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