Ocean Freight/ Sea Transportation service not liable to service tax

Commissioner of Service Tax Vs Kiri Dyes And Chemical Limited (CESTAT Ahmedabad) CESTAT find that the issue whether Ocean Freight/ Sea Transportation service is liable to service tax or otherwise has been decided by jurisdictional High Court of Gujarat in the case of SAL Steel Limited. As regards the Revenue’s appeal pending before the Hon’ble Supreme Court against the aforesaid decision, I find that there is no stay against the said High Court judgment. In view of this position, I find no infirmity in the impugned order which was passed relying on the jurisdictional High Court judgment in...