Order date – 23 March 2023

Parties – Commissioner of Service Tax, Ahmedabad Vs M/s Kiri Dyes And Chemical Limited

Facts –

• The Respondent, Kiri Dyes And Chemical Limited, was issued the impugned order in original and directed the to pay service tax on the service on Ocean Freight.
• The Appellate/Revenue preferred SLP before the Hon’ble Supreme Court.

Issue –

• Whether the Appellate is liable to pay service tax on the service on Ocean Freight or sea transportation?

Order –

• The Tribunal to decide the present Appeal considered the decision of the jurisdictional High Court of Gujarat in the case of SAL Steel Limited.
• It further mentioned that as regards the Revenue’s appeal pending before the Hon’ble Supreme Court against the aforesaid decision, it finds that there is no stay against the said High Court judgment and it found no infirmity in the impugned order which was passed relying on the jurisdictional High Court judgment in the case of SAL Steel Limited.
• Accordingly, the Revenue’s appeal is dismissed, the impugned order is upheld, and cross objection is also disposed of.