𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗮 𝗧𝗿𝗮𝗻𝘀𝗽𝗼𝗿𝘁𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Ocean Freight/Sea Transportation service is not liable to service tax, as per the jurisdictional High Court’s decision."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: Commissioner of Service Tax, Ahmedabad vs. M/s Kiri Dyes And Chemical Limited 𝗜𝘀𝘀𝘂𝗲: Whether service tax is applicable to Ocean Freight/Sea Transportation services? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant was directed to pay service tax on Ocean Freight. The Revenue challenged the order through an SLP before the Supreme Court.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld the Gujarat High Court's ruling in SAL Steel Limited, which stated that Ocean Freight services are not liable to service tax. With no stay on the judgment from the Supreme Court and no issues with the impugned order, the Revenue's appeal was dismissed, and the order was upheld.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Commissioner of Service Tax, Ahmedabad vs. M/s Kiri Dyes And Chemical Limited 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 March 2023 📜 This ruling confirms that Ocean Freight/Sea Transportation services are not liable to service tax, in line with the Gujarat High Court’s judgment.