No Service Tax payable on Ocean Freight/Sea Transportation Services: Bombay HC [Read Order]

Any such deposit or even demand would certainly be without authority in law and therefore violative of Article 265 of the Constitution
Bombay High Court - Service Tax - Transportation Services - Service Tax payable - taxscan

The Bombay High Court has held that service tax is not leviable on ocean freight or sea transportation services. The Petitioner is a company incorporated under the Companies Act, 1956, and is a manufacturer of fully drawn yarn, air texturized yarn and cotton yarn at its unit at Silvassa. It was contended that the Petitioner…

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