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Anand Bhattacharya Advocate

Latest Posts by Anand Bhattacharya Advocate

Ocean freight not liable to Service Tax on reverse charge basis

August 3, 2025 1353 Views 0 comment Print

CESTAT Delhi ruled that ocean freight for imported goods is not liable for service tax, citing a Gujarat High Court decision that the tax is extraterritorial.

Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery: Section 37C of Central Excise Act-1944

November 2, 2023 8445 Views 0 comment Print

Shri Surya Prakash Gaur Vs Commissioner, Central Excise (CESTAT Delhi)- Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery – Section 37C of Central Excise Act-1944

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