Firmenich Aromatics Production India Pvt. Ltd. Vs Union of India & Ors
Date: February 25, 2026
Subject Matter
Importer Not Liable for Service Tax/IGST on Ocean Freight under RCM for CIF Contracts
Summary
The High Court has allowed the petition, quashing the show cause notice and demand letters. It held that the levy of Service Tax and IGST on ocean freight for goods imported under CIF contracts via the Reverse Charge Mechanism (RCM) is ultra vires th…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This Writ Petition under Article 226 of the Constitution of India has been filed challenging the provisions of the Finance Act 1994 and Integrated Goods and Services Tax Act (IGST) 2017, along with related Notification, inasmuch as the aforesaid provisions of law seek to levy Service Tax/IGST on services by way of transportation of goods, by…