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2020 (2) TMI 410 - HC - Service TaxImport of services - reverse charge mechanism (RCM) - Vires of Section 66C (2) of the Finance Act, 1994 read with Rule 10 of the POPS Rules - levy of Service tax on services provided by a person in a non-taxable territory to a person in a non-taxable territory - HELD THAT:- It is not necessary to adjudicate this petition in view of the decision of this Court in case of MESSRS SAL STEEL LTD. & 1 OTHER (S) VERSUS UNION OF INDIA [2019 (9) TMI 1315 - GUJARAT HIGH COURT] where it was held that N/N. 15/2017- ST and 16/2017-ST making Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules and inserting Explanation-V to reverse charge N/N.30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and consequently the proceedings initiated against the writ applicants by way of show cause notice and enquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits. Petition disposed off.
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