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1. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

2. Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

3. RCM on Ocean Freight - IGST on ocean freight has to be paid by the importer under reverse charge mechanism, irrespective of the fact that such freight charges are...

4. No tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory...

5. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

6. Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the...

7. Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be...

8. Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was...

9. Levy of GST on ocean freight - where the value of import goods includes Ocean Freight - Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of...

10. Levy IGST on ocean freight whereas the value of import goods includes Ocean Freight. - Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of...

11. Business Auxiliary services - income from ocean freight is more than the ocean freight expenses - appellants have already deposited ₹ 10 lakhs during investigation....

12. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

13. Levy of IGST on Ocean Freight - Reverse Charge (RCM) - Refund of GST already paid - Both the Notifications have already been declared to be unconstitutional - In view of...

14. Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air...

15. Services received from outside India - POPOS Rules - RCM - when such services are provided by agencies outside India these cannot be provided within India and it is for...