Madras HC Rules No Service Tax on CIF Ocean Freight

Chennai And Ennore Ports Vs Union of India (Madras High Court) Madras High Court, in Chennai & Ennore Ports Steamer Agents Association vs. Union of India, addressed the issue of whether members of the petitioner association were liable to pay service tax on ocean freight under Cost, Insurance, and Freight (CIF) import contracts. The Court relied significantly on the Gujarat High Court’s decision in Sal Steel Ltd. vs. Union of India (2020) 37 G.S.T.L. 3 / [2020] 117 taxmann.com 619, and allowed the writ petitions, setting aside the impugned show cause notices issued to the petitioners. Th...