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2021 (9) TMI 618 - HC - Service TaxLevy of Service Tax on the services by way of transportation of goods by a vessel from a place outside India upto the customs station for clearance in India - POPOS Rules - Validity of N/N. 22/2014-ST dated 16th September, 2014 - Vires of Article 14 of the Constitution of India and Rule 3 of the Service Tax Rules, 1994 or not - HELD THAT:- Issue notice. Learned counsel for the respondents accept notice. They pray for and are permitted to file their counter-affidavits within two weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing. List on 30th September, 2021.
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