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2017 (10) TMI 904 - HC - Service TaxImport of services - Explanation to Sec. 65(105) of the Finance Act, 1994, read with amended Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, coming into effect from 16-6-2005 is ultra vires Sections 64, 65, 66, 67 and 68 of the Finance Act, 1994 - Held that: - the issue is squarely covered by the decision in the case of POLYSPIN EXPORTS LTD. Versus UNION OF INDIA [2010 (11) TMI 187 - MADRAS HIGH COURT], where it was held that It is admitted that after the introduction of Section 66A the explanation to Section 65(105) was also deleted. Hence, the show cause notice issued, on the basis of explanation Section 65(105) of the Finance Act, 1994, read with amended Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 are not valid in law and liable to be quashed - petition allowed.
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