2025 (7) TMI 1079 - SCH - Service Tax

Refund claim on ocean freight - non taxability of service of ocean freight covered by judgment of SAL Steel Limited 2019 (9) TMI 1315 - GUJARAT HIGH COURT on the ground that the matter is pending before the Supreme Court - HELD THAT - Issue notice to the respondents. The petitioner herein is expected to comply with the impugned order subject to the decision of this court in the aforesaid Diary No (s). 2723 of 2020.

Summary

The Supreme Court, with Justices B. V. Nagarathna and K.V. Viswanathan presiding, granted condonation of delay and issued notice to the respondents, who accepted notice through counsel. The petitioner's counsel highlighted that the impugned order relies on the Gujarat High Court's judgment in SAL Steel Limited vs. Union of India {2019 (9) TMI 1315}, against which an appeal (Diary No. 2723 of 2020) is pending before this Court. The Court observed that "any compliance with the impugned order would be subject to the result of the decision in the aforesaid case" and accordingly directed that the petitioner comply with the impugned order "subject to the decision of this court" in the pending appeal.