Levy of Service Tax on Ocean Freight ----- The petitioner challenged the levy of integrated tax as well as levy of service tax on ocean freight included in the CIF value of the supplies made by the overseas supply. The court observed that as far as the levy of tax under IGST is concerned, the same is covered in favour of the petitioner by the decision of the Hon’ble Supreme Court in Union of India vs. M/s Mohit Minerals Pvt. Ltd. The counsel for the petitioner submitted that an Enquiry Notice in respect of Service tax was issued but no further action has been taken by the Department for levy of service tax.

Held that:- The Hon’ble Court disposed the petition with liberty to the petitioner to apply afresh in the event any steps are taken by the respondents for assessing or recovering service tax on ocean freight.