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2023 (3) TMI 1400 - AT - Service TaxLevy of Service Tax - Ocean Freight - HELD THAT:- The issue whether Ocean Freight/ Sea Transportation service is liable to service tax or otherwise has been decided by jurisdictional High Court of Gujarat in the case of SAL Steel Limited [2019 (9) TMI 1315 - GUJARAT HIGH COURT]. As regards the Revenue’s appeal pending before the Hon’ble Supreme Court against the aforesaid decision, there is no stay against the said High Court judgment. In view of this position, there are no infirmity in the impugned order which was passed relying on the jurisdictional High Court judgment in the case of SAL Steel Limited. Following the Hon’ble Gujarat High Court decision in the case of SAL Steel Limited, the impugned order is upheld and the Revenue’s appeal is dismissed.
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