TMI Blog2018 (10) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 66B of the Finance Act, 1994. Third prayer is to strike down paragraph 4 and 4.1 of the TRU circular No. 206/4/2017-ST dated 13th April, 2017. The last prayer is to restrain the respondents from levying service tax by way of transportation of goods by vessel from a place outside India up to the customs station of clearance in India. 2. Finance Act, 1994 including the rules and the circulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in operation and no proceedings are pending against the petitioner. We would not enter into an academic exercise and examine the earlier statutory provisions. 4. At this stage counsel for the petitioner states that the petitioner, if advised and necessary, may challenge similar provisions in Central Goods and Service Tax Act, 2017. We have not made any comments in this regard. The present o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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