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2015 (10) TMI 459 - HC - Service TaxRefund of Service Tax under reverse charge method for the period prior to 18.4.2006 - Petitioner pleads to pass an appropriate writ for quashing erstwhile explanation to clause (105) of Section 65 of the Finance Act, 1994 as well as the Rule (2)(1)(d)(iv) of the Service Tax Rules, 1994 – Held That:- the issue with regard to the applicability of Rule (2)(1)(d)(iv) of the Service Tax Rules, 1994 is no longer open for debate. It is now well settled that the said Rule would be in operation only after 18.04.2006 when Section 66A was introduced in the Finance Act, 1994. This writ petition is disposed of with the direction that the petitioner is entitled to refund of the service tax paid by it under the said explanation and Rule inasmuch as the same pertains to a period prior to 18.04.2006 from which date Section 66A became effective. The consequential relief is that the petitioner shall be refunded the amount of service tax so paid. - Decided in favor of assessee.
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