2022 (11) TMI 798 - AT - Service Tax
Levy of Service Tax - freight (ocean/ air) under reverse charge mechanism - It appeared to Revenue that as per provisions of Rule 2(1)(d)(i) (EEC) of the Service Tax Rules, 1994 as amended vide Notification No. 16/2017-ST, effective from 23.04.2017 read with Notification No. 30/2012-ST, as amended - HELD THAT:- Out of total demand of Rs. 86,185/-, Rs. 75,401/- pertains to air freight and due to calculation error this amount has been sustained as is evident from the record - the amount of Rs. 7,456/- is not liable on account of freight services provider being located in India. As the Indian service providers registered under the provision of service tax and paid the tax, no demand is exigible on this amount.
Demand set aside - appeal allowed - decided in favor of appellant.