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2020 (11) TMI 398 - HC - Service TaxLegal services to foreign parties - export of services - Vires of Section 94(2)(f) of the Finance Act, 1994 and Rule 6A of the Service Tax Rules, 1994 regarding “Export of services” as well as Rule 9 of the Place of Provision of Services Rules, 2012 - petitioner prays for a declaration that officers of the respondents No.2 to 3 appointed under the Goods and Services Tax Act, 2017 read with notification dated 01st July, 2017 are not empowered under the law to proceed under the provisions of the Finance Act, 1994 on the basis of Section 174 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is directed that till further orders, no coercive steps shall be taken against the petitioner pursuant to the notice dated 30th September, 2020. List the matter on 27th January, 2021.
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