Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Ocean Freight Service Tax Not Leviable Under Reverse Charge | Constitutional Limits on Extra-Territorial Taxation : Customs, Excise & Service Tax Appellate Tribunal
CESTAT Ahmedabad holds that service tax on ocean freight under reverse charge is ultra vires Sections 64, 66B, 67 and 94 of Finance Act, 1994, following SAL Steel and Mohit Mineral precedents.