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1. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

2. Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

3. RCM on Ocean Freight - IGST on ocean freight has to be paid by the importer under reverse charge mechanism, irrespective of the fact that such freight charges are...

4. No tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory...

5. Business Auxiliary Service - notional surplus charged for ocean freight is not subject to levy of service tax

6. Validity of Notification dated 13.4.2017 - liability of importer to make payment of service tax in respect of ocean freight - HC stayed the further proceedings pursuant to the SCN

7. Levy of interest u/s 234B - terminal point for the levy of interest - the impugned judgment and order passed by the Division Bench of the High Court is without any...

8. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

9. Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the...

10. Levy of IGST - Ocean Freight - scope of supply - composite supply or not - The Union of India cannot be heard to urge arguments of convenience – treating the two legs of...