TMI Blog2019 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... d-interim relief, further proceedings pursuant to the impugned show cause notice dated 28.6.2018 (Annexure-H to the petition) are hereby stayed. - R/SPECIAL CIVIL APPLICATION NO. 20785 of 2018 - - - Dated:- 27-12-2018 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR PARESH M DAVE (260) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 94 of the Finance Act, 1994 in the Service Tax Rules, 1994, rule 2(1)(d) has been amended by inserting clause (EEC) and that in rule 6, with effect from 22.1.2017, that is, retrospectively, sub-rule 7(CA) has been inserted which provides that, the person liable for paying service tax for the taxable services provided or agreed to be provided by a person located in non-taxable territory to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritory by one person to another. It was submitted that the same does not contemplate levy of service tax of a person other than the service provider and/or the recipient of such service. It was submitted that, moreover, tax can be levied provided such service is provided in the taxable territory. 3. Reference was made to section 65B(52) which defines taxable territory to mean the territory to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment empowered to fix the tariff value of any service. It was submitted that, therefore, the impugned notification dated 13.4.2017 which provides for an option to pay the amount calculated at the rate of 1.4% by way of sum of cost, insurance and freight value of the imported goods is de hors the powers conferred on the Central Government under sub-section (2) of section 94 of the Act. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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