9911796707
TMI Blog2024 (11) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... 1315 - GUJARAT HIGH COURT] therefore, for this reason when the entire service tax is not sustainable the differential service tax demand is also not sustainable. In the appellant s own case for the earlier period this Tribunal [ 2024 (9) TMI 1174 - CESTAT AHMEDABAD] remanded the matter to the adjudicating authority for passing a fresh order. Thus this matter should go back to the adjudicating authority for deciding afresh keeping in mind the observations made supra. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri J. Surti , Advocate for the Appellant Smt. Sunita Menon , Authorised Representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at whether the appellant is entitled for abatement 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, Learned Counsel, appearing on behalf of the appellant at the outset submits that the levy of service tax on the ocean freight itself was held ultra vires by the Hon ble Gujarat High Court in the case of SAL Steel Ltd vs. UOI, 2020 (37) GSTL (Guj), therefore, for this reason itself the deferential service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unconstitutional. However, before passing both the orders of the lower authorities the judgment was not delivered. Therefore in the change circumstances of law, the matter needs to be reconsidered by the adjudicating authority. 5. Therefore, we set aside the impugned order and allow the appeal by way of remand to the adjudicating authority to pass a fresh order on all the points taking into cognizance the judgment in the case of SAL Steel Ltd (supra) and also on the other issues. In view of the above order, in the appellant s own case, since the matter was remanded for the earlier period, in the interest of justice, this matter should go back to the adjudicating authority for deciding afresh keeping in mind the observations made in this T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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