{"id":7388,"date":"2025-12-28T08:06:49","date_gmt":"2025-12-28T02:36:49","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7388"},"modified":"2025-12-28T08:06:49","modified_gmt":"2025-12-28T02:36:49","slug":"hc-orders-refund-of-service-tax-on-ocean-freight","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-orders-refund-of-service-tax-on-ocean-freight","title":{"rendered":"HC Orders Refund of Service Tax on Ocean Freight"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000410420\/levy-of-service-tax-on-ocean-freight-being-declared-ultra-vires-provisions-of-law-to-be-refunded-hc\">Shah Foils Ltd. vs. Union of India (2025) 36 Centax 107 (Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp; <strong>Pranav Trivedi<\/strong>, JJ.<\/li>\n<li><strong>Shri Anand Nainawati<\/strong>, Adv., for the Petitioner.<\/li>\n<li><strong>Shri Param V Shah<\/strong>, Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner-assessee was engaged in import of goods where transportation was undertaken by vessel from a place outside India up to the customs station of clearance in India, in respect of which service tax was paid on ocean freight under reverse charge pursuant to <em><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2015%2F2017-S.T.&amp;itemType=AP\">Notification No. 15\/2017-ST<\/a>, dated 13-04-2017<\/em>, issued under section 68 of the Finance Act, 1994. The petitioner submitted that the levy of service tax on ocean freight under the impugned notification had already been struck down as ultra vires by a previous High Court judgment and, therefore, the collection lacked authority of law. It was contended that service tax paid pursuant to the said notification was liable to be refunded in accordance with section 11B of the Central Excise Act, 1944, subject to verification of records. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that <em><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2015%2F2017-S.T.&amp;itemType=AP\">Notification No. 15\/2017-ST<\/a>, dated 13-04-2017<\/em> levying service tax on transportation of goods by vessel from a place outside India up to the customs station of clearance in India, had already been declared ultra vires. It was held that service tax collected pursuant to a notification which had been struck down could not be retained by the authorities. The Court further held that the petitioner was entitled to refund of the service tax paid under the impugned notification, subject to verification of details under section 11B of the Central Excise Act, 1944. Accordingly, a direction was issued to refund the service tax paid by the petitioner after due verification, and the petition was allowed.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(37)%20G.S.T.L.%203%20(Guj.)&amp;itemType=AP\">Sal Steel Ltd v. Union of India<\/a> \u2014 2020 (37) G.S.T.L. 3 (Guj.) \u2014 Relied on [Para 4.3, 4.4, 4.5, 5]<\/li>\n<li>Kandla Port Steamship Agents Association \u2014 Special Civil Application Nos. 17804 of 2017 and 11626 of 2018, decided on 12-6-2024 by Gujarat High Court \u2014 Relied on [Paras 4.5, 5]<\/li>\n<li>Torrent Power Ltd. v. Union of India (Special Civil Application No. 2748 of 2022) dated 25th April, 2022 \u2014 Relied on [Para 4.4]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2015%2F2017-S.T.&amp;itemType=AP\">Notification No. 15\/2017-S.T.<\/a> [Paras 4, 4.5, 5, 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%208%2F2017-Integrated%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 8\/2017-Integrated Tax (Rate)<\/a>, dated 28-6-2017 [Para 4.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2010%2F2017-Integrated%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 10\/2017-Integrated Tax (Rate)<\/a>, dated 28-6-2017 [Para 4.2]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Shah Foils Ltd. vs. Union of India (2025) 36 Centax&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7392,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Orders Refund of Service Tax on Ocean Freight<\/title>\n<meta name=\"description\" content=\"High Court directs refund of service tax paid on ocean freight under Notification 15\/2017-ST after holding the levy ultra vires and without authority of law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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