TMI Blog2018 (2) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned Notifications, the petitioner is asked to pay tax at the prescribed rate all over again on the ocean freight - Counsel for the petitioner submitted that the impugned Notifications are ultra vires the Act and are in any case in exercise of excessive delegation of powers of subordinate legislation - Held that: - Notice and notice as to interim relief, returnable on 9th March 2018. - Special C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay tax at the prescribed rate all over again on the ocean freight. The petitioner's challenge has principally three elements viz., [a] having paid the tax under IGST Act on the entire value of imports; inclusive of the ocean freight, the petitioner cannot be asked to pay tax on the ocean freight all over again under a different notification; [b] in case of CIF contracts, the service provider ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
