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2023 (11) TMI 477 - HC - Service TaxOcean freight - transportation of goods by a vessel from a place outside India up to the customs station - Constitutional Validity of N/N. 22/2014-ST dated 16.09.2014 - vires & violative of Article 14 of the Constitution of India and Rule 3 of the Service Tax Rules, 1994 - vires of Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d)(EEC) of the Service Tax Rules, 1994 - validity of Section 66B of the Act read with Rule 10 of the POPS Rules. HELD THAT:- The petitioner submits that the petitioner would be satisfied if the SCN is set aside and the matter is relegated to respondent no. 1 for issuance of a fresh show cause notice - The SCN is set aside.
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