CESTAT: Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM - 21.10.2022

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight (CIF) value, which includes the ocean freight element.

Tags : Customs Excise and Service Tax Appellate Tribunal service tax freight

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