Case Law Analysis
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.