Saurabh SinghalJul 11, 20201 min readSal Steel Ltd. vs. UOI - High Court (Gujarat)Levy of Service Tax on Ocean Freight on RCM basis is void and ultra-virus the GST Law.Valuation mechanism calculated @ 1.4% of CIF value provided under Service Tax Rules is optional and beyond rule making power of the Central Government.
Levy of Service Tax on Ocean Freight on RCM basis is void and ultra-virus the GST Law.Valuation mechanism calculated @ 1.4% of CIF value provided under Service Tax Rules is optional and beyond rule making power of the Central Government.
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