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CESTAT: Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM - (21 Oct 2022)

SERVICE TAX

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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