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2019 (10) TMI 152 - HC - Service TaxVires of Section 66C(2) and 68(2) of the Finance Act, 1994 r/w. Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d) of the Service Tax Rules - levy of service tax provided by the person in a non-taxable territory - vires of N/N. 01/2017, 14/2017 and 15/2017 - HELD THAT:- The Petitioners have filed the Petition for a declaration in the absence of any of the Petitioner’s rights being jeopardized i.e. there are no facts pleaded of the Petitioner’s rights being affected and/or threatened. The challenge is made in vacuum i.e. without particulars. Thus, we are not inclined to entertain the Petition. Petition dismissed.
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