Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 182 - AT - Service TaxLevy of service tax on ocean freight - reverse charge (RCM) - Matter is pending before the Supreme court, whereas no stay has been granted - Constitutional Validity of N/N.15/2017-ST and Notification No.16/2017-ST making Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules - inserting Explanation- V to reverse charge notification No.30/2012-ST as ultra vires of Section 64, 66B, 67 and 94 of Finance Act, 1994 - Power of Central Government under Section 94 of the Finance Act for charging and collecting tax on extraterritorial events - HELD THAT:- Neither the SLP filed by the revenue has been admitted nor any stay has been granted by the Hon’ble Apex Court against the said order of the Gujarat High Court. That being so the appeal filed by the Revenue contesting the order of Hon’ble Gujarat High Court before this tribunal is devoid of any merits. It is settled law that if certain provisions of law or any notification issued under the statute is held ultra vires by any High Court in the country the same is valid law in the jurisdiction of all the High Courts of the country, unless and until jurisdictional High Court or some other High Court gives a contrary view. On specific query as to whether there is any contrary order of any High Court or jurisdictional High Court in the matter which may support the case of the Revenue learned Authorized Representative was not able to point out the same. It is settled law that law as declared by the Hon’ble Gujarat High Court is law of land as on date today. The order of Commissioner (Appeal) which follows the said decision cannot be faulted with - Appeal dismissed.
|