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TMI Blog2024 (12) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... gment in the case of UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 968 - SUPREME COURT] . The impugned order dated 23.03.2022, whereas, the Hon'ble Supreme Court in the case of Union of India and another Vs. Mohit Minerals Private limited had pronounced its order on 19.05.2022. The respondent had no occasion to consider the same. Since the respondent had no occasion to deal with the same, the impugned order can be set aside and remitted back to the respondent to pass a fresh order in the light of the decision of the Hon'ble Supreme Court in the case of Union of India Vs. Mohit Minerals Private Limited - Writ Petition stands allowed by way of remand. - Honourable Mr. Justice C. Saravanan Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government to decide taxability of the tour operator services provided outside the taxable territory. Operative portion of the impugned order reads as under:- 28. Further, Constitution Bench of the Apex Court Federation of Hotel Restaurant Association of India V. Union of India 2022-TIOL-699-SC-MISC-LB, observed that a law with respect to a subject might incidentally affect another subject in some way. There might be overlapping but the overlapping must be in law. If the taxes are separate and distinct imposts and levied on the different aspects, then there is no overlapping in law. Indian National Ship owner's Association (INSA) has also stated in writing that normally doubt taxation means taxing a transaction twice under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the tax that is paid by debiting the electronic cash ledger]. 3. It is noticed that on the date of the impugned order, the Hon'ble Supreme Court had not pronounced its judgment in the case of Union of India and another Vs. Mohit Minerals Private Limited . The impugned order dated 23.03.2022, whereas, the Hon'ble Supreme Court in the case of Union of India and another Vs. Mohit Minerals Private limited reported in 2022 SCC Online SC 657 had pronounced its order on 19.05.2022. The respondent had no occasion to consider the same. In Paragraph Nos.176, 177, 178, 179, 180 and 181 it has been observed as under:- 176.In the present case, the question is whether the imposition of IGST on supply of services can be sustained when there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(93) of the CGST Act to contend that the importer can be classified as the 'recipient' of the services. On this interpretation, we have upheld the validity of the impugned notifications under Sections 5(3) and 5(4) of the IGST Act in Section D.2-D.5 of this judgment. The respondents as a matter of fact urged that (i) the Indian importer is not privy to the contract between the foreign exporter and the foreign shipping line; (ii) the Indian importer does not pay consideration to the foreign shipping line; and (iii) the Indian importer does not receive any services from the foreign shipping line since the transportation services are provided by the foreign shipping line to the foreign exporter. The ASG, while advancing arguments on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It would not be permissible to ignore the text of Section 8 of the CGST Act and treat the two transactions as standalone agreements. In a CIF contract, the supply of goods is accompanied by the supply of services of transportation and insurance, the responsibility for which lies on the seller (the foreign exporter in this case). The supply of service of transportation by the foreign shipper forms a part of the bundle of supplies between the foreign exporter and the Indian importer, on which the IGST is payable under Section 5(1) of the IGST Act read with Section 20 of the IGST Act, Section 8 and Section 2(30) of the CGST Act. To levy the IGST on the supply of the service component of the transaction would contradict the principle enshrine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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