Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 975 - HC - Service TaxVires of Rule 10 of Place of Provision of Service Rules, 2012 - whether Rule 10 is ultra vires to Section 66B read with Section 64 and 65B (52) and 66C(1) of the Finance Act, 1994? - validity of Section 66B of the Finance Act, 1994 - validity of paragraph 4 and 4.1 of the TRU circular No. 206/4/2017-ST dated 13th April, 2017 - service tax on Held that:- Finance Act, 1994 including the rules and the circulars issued thereunder have ceased to become effective to transactions with effect from 1st July, 2017. The present writ petition was filed on 29th May, 2018 after provisions relating to service tax in the Finance Act, 1994 have ceased to become applicable - it would not be appropriate and proper to issue notice to examine validity and vires of statutory provisions that are no longer in operation and no proceedings are pending against the petitioner. Petition dismissed.
|