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Favorable Order on refund of ST amount paid on Ocean freight
Case Law Details
- Case Name
- Amzole India Pvt. Limited Vs Commissioner, Central Goods and Respondent Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Advocate Anand Bhattacharya
Amzole India Pvt. Limited Vs Commissioner, Central Goods and Respondent Service Tax (CESTAT Delhi)
01. The assessee imported certain machines / capital goods and paid custom duties on CIF value of such Imports. During the course of audit the audit team stated that as per Notification No. 30/2012-ST dated 20.06.2012 (as amended by Notification No.15/2017-ST dated 13.04.2017 made effective from 23.04.2017 , Service Tax on Ocean Freight is payable on reverse charge basis and hence the assessee should have paid Service tax on reverse charge basis. Accordingly the assess...
