2024 (9) TMI 1174

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..... erential duty attributed to the abatement portion on the ground that the appellant have not fulfilled the condition for availing the exemption under N/N. 26/2012-ST dated 20.06.2012 (Serial No.10) - HELD THAT:- In the present case the service tax demand was confirmed on the ocean freight for the transportation of vessel in respect of imported goods from abroad to Indian port. As per the Hon ble Gu .....

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..... atement of 70 % from the gross value for the purpose of paying service tax on ocean freight or otherwise. Both the lower authorities have confirmed the demand of deferential duty attributed to the abatement portion on the ground that the appellant have not fulfilled the condition for availing the exemption under Notification No.26/2012-ST dated 20.06.2012 (Serial No.10). 2. Shri Jagdish Surti, Lea .....

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..... ce on following judgments:- SAL Steel Ltd. Vs UOI, 2020 (37) GSTL (Guj) Torrent Power Ltd Vs UOI, 2024 (7) TMI 315-GUJARAT HIGH COURT Sanathan Textile Pvt. Ltd. Vs UOI, 2024 (3) TMI 241-BOMBAY HIGH COURT Commr of S.T, Ahmd Vs Kiri Dyes and Chemical Ltd., 2023 (3) TMI 1400-CESTAT AHMEDABAD Commr of S.T. Vs Kiri Dyes and Chemical Ltd., 2023 (9) TMI 305-SC ORDER SRF Ltd. Vs Commissioner of Customs, C .....

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