2021 (10) TMI 1289

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..... UJARAT HIGH COURT] only after the proceedings concluded by the lower authority i.e. sanctioning authority. This judgment was challenged before the Hon ble Supreme Court by the Revenue but no stay was granted, since the judgment was not delivered before passing the adjudication order and by the Commissioner (Appeals). In the interest of justice, the matter needs to be reconsidered in the light .....

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..... this judgment, the levy of service tax on ocean freight itself has been held as ultra-vires. Therefore, they are eligible for refund. 3. Shri T.G. Rathod, learned Additional Commissioner (Authorised Representative) appearing on behalf of the Revenue submits that there are other issues also such as appellant have not challenged the assessment of service tax payment, therefore in the light of Hon .....

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