TMI Blog2023 (4) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the petitioner by the decision of the Hon ble Supreme Court in 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 with Section 8 of the CGST Act. Since the Indian importer is liable to pay IGST on the composite supply , comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act. Levy of Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Integrated Goods and Services Tax Act, 2017, are ultra vires being violative of Article 14 and Article 265 of the Constitution of India and provisions of the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017; (b)issue an appropriate writ, order or direction holding and declaring that insofar as a liability of Service Tax is imposed on the Petitioner on the amount of ocean freight charges, the (1) Notification No. 1/2017-ST dated 12.01.2017 (read with Corrigendum dated 18.01.2017); (2) Notification No. 2/2017-ST dated 12.01.2017; (3) Notification No. 3/2017-ST dated 12.01.2017; (4) Notification No. 15/2017-ST dated 13.04.2017; (5) Notification No. 16/2017-ST dated 13.04.2017; (6) Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Insofar as the levy of tax under IGST is concerned, concededly, the same is covered in favour of the petitioner by the decision of the Hon ble Supreme Court in Union of India vs. M/s Mohit Minerals Pvt. Ltd. Through Director : 2022 (61) GSTL 257 (SC). 4. In view of the above, the prayer (a) made by the petitioner is squarely covered in its favour by the decision of the Hon ble Supreme Court. Thus, no further orders are required to be passed by this Court insofar as prayer (a) is concerned. 5. Insofar as levy of service tax is concerned, the learned counsel for the petitioner states that an Enquiry Notice was issued but no further action has been taken by the Department for levy of service tax. 6. He submits that the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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