TMI Blog2015 (10) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... That:- the issue with regard to the applicability of Rule (2)(1)(d)(iv) of the Service Tax Rules, 1994 is no longer open for debate. It is now well settled that the said Rule would be in operation only after 18.04.2006 when Section 66A was introduced in the Finance Act, 1994. This writ petition is disposed of with the direction that the petitioner is entitled to refund of the service tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 as well as the Rule (2)(1)(d)(iv) of the Service Tax Rules, 1994. B) set-a-side and/ or quash the impugned show cause F. No. DZU/INV/252/ST/2005/314 dated 22.01.2007 issued by the respondent No. 2 with consequential relief, if any; and C) issue such other writ/ order/ direction for refund of the service tax of ₹ 69,54,930/- illegally collected from the petitioner from the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 to 31.03.2006. Consequently, the said amount would be clearly refundable to the petitioner by the respondents. It is in this context that prayer C has been made for issuance of a direction for refund of the service tax to the extent of ₹ 69,54,930/- for the period June 2005 till 31.03.2006. This writ petition is disposed of with the direction that the petitioner is entitled to refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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