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2019 (9) TMI 1343 - HC - Service TaxConsulting Engineering Services - receipt of certain services in the realm of testing, valuation and consulting engineering from abroad, stretching between the period 01.04.2005 to 17.04.2005 - validity of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 - HELD THAT:- here the collection of the tax is itself without the authority of law, then the refund of tax collected thus, is also not bound by the rigour of that law. The provisions of Section 11 B and the rigour/procedure thereof would not be applicable or attracted to the present case. Admittedly, the petitioner has suo motu, complied with the provisions of Rule 2(i)(d)(iv) and having done so, the petitioner should not be expected to suffer on account of compliance - this writ petition should succeed and the amount of tax remitted be refunded to the petitioner within a period of four weeks from date of receipt of a copy of this order. The collection of tax in terms of Rule 2(i)(d)(iv) prior to insertion of Section 66(A) is sans the authority of law. The petitioner is, without question, entitled to the refund sought for by it in this regard - the levy of interest would be justified for the period post the judgment of the Supreme Court dated 14.12.2009, confirming the position that the charge under Rule 2(i)(d)(iv) prior to the enactment of Section 66(A) is unconstitutional. Interest is awarded at the rate of 6% per annum from 05.05.2010 till date of payment - petition allowed in part.
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