2019 (10) TMI 152

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..... :- This Petition under Article 226 of the Constitution of India seeks a declaration that 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 seeking to levy service tax provided by the person in a non-taxable territory being ultra vires the Constitution of India. Besides, the Petitioner is also .....

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..... . One of them being Laxmi Organics Industries Limited v/s. Union of India and Ors. (Writ Petition No.3657 of 2018) on 13 June 2019. Needless to state the decision rendered therein would also enure to the benefit of the Petitioner as and when a cause arises in its case. 4. In these circumstances, we are not inclined to entertain the Petition. However, at the request of the learned Counsel on appea .....

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