TMI Blog2022 (8) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... a place outside India up to the customs station of clearance in India - importer under clause 2(26) of the Customs Act on services supplied by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India - HELD THAT:- The issue in question is no longer res integra in view of of the judgment in the case of UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 968 - SUPREME COURT ] where it was held that The impugned levy imposed on the service aspect of the transaction is in violation of the principle of composite supply enshrined under Section 2(30) read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve competency, ultra vires to the Integrated Goods and Services Tax Act, 2017 and hence unconstitutional; and/or 11.2. Issue a Writ of certiorari/mandamus or any other appropriate Writ/order/direction against the Respondents by declaring that no tax is leviable under the Integrated Goods and Services Tax Act, 2017 on services supplied by a person located in non-taxable territory to a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India and levy and collection of tax on such services under the Notification No.8/2017-Integrated Tax (Rate), dated 28-6-2017 is not permissible under the law and by any stretch of imagination the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner states that the issue in question is no longer res integra in view of the judgment rendered by three Judges Bench of the Hon ble Supreme Court in Union of India vs. M/s Mohit Minerals Pvt. Ltd., decided on 19.05.2022. Confronted with this, Mr. Shashi Shirshoo, Central Government Standing Counsel, for respondent No.1 and Mr. Vijay Arora, Advocate, for respondent No.2, pray for and are granted two weeks time to go through the said judgment. List on 22.08.2022. 3. Today, the learned counsel for the parties after obtaining instructions from their respective parties are ad idem that the issue in question is no longer res integra in view of of the judgment rendered (supra) in Part-D of the judgment from para-132 onw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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