CESTAT: Service Tax Demand Can’t Be Sustained On Ocean Freight Under RCM
22 Oct 2022 08:01 AM IST
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), in the case M/s Universal Industries Versus Commissioner, CGST- Dehradun observed and has held that the service tax demand is not sustainable as the appellant has purchased fertilisers and which are their inputs, at cost, insurance, and