2022 (8) TMI 1201 - SCH - Service Tax

Levy of service tax - Transportation of Coastal Goods and Goods Transported through National Waterways and Inland Water - HELD THAT - It is not in dispute that the amended definition of Transportation of Coastal Goods and Goods Transported through National Waterways and Inland Water came into effect from 01.09.2009, whereas, the period in dispute is from 2006 to 2009 i.e. prior to the amended definition came into force. There are no case to interfere with the impugned order dated 15.03.2022 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench At Ahmedabad - appeal dismissed.

Summary

The Supreme Court dismissed the appeal regarding the transportation of coastal goods and goods transported through waterways from 2006 to 2009 as the disputed period was before the amended definition came into effect in 2009. The Customs, Excise & Service Tax Appellate Tribunal's order dated 15.03.2022 was upheld.