TMI Blog2020 (2) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... e this petition in view of the decision of this Court in case of MESSRS SAL STEEL LTD. 1 OTHER (S) VERSUS UNION OF INDIA [ 2019 (9) TMI 1315 - GUJARAT HIGH COURT] where it was held that N/N. 15/2017- ST and 16/2017-ST making Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules and inserting Explanation-V to reverse charge N/N.30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of excisable goods has prayed for the following reliefs: (a) this Hon ble Court be pleased to issue a writ of declaration or any other appropriate writ, order or direction, declaring Section 66C (2) of the Finance Act, 1994 read with Rule 10 of the POPS Rules, in as much as it empowers the Central Government to frame rules levying Service tax on services provided by a person in a non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .14/2017- ST, clause 1 (Explanation V) of Notification No.15/2017-St and clause 2 of Notification No.16/2017-ST, all dated 13th April, 2017, as being ultra vires the Finance Act as well as the Constitution of India; (d) Issue a Writ of Declaration or any other appropriate Writ, Order or direction, to declare Circular No.206/4/2017-ST dated 13th April, 2017, as being issued without any authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d clause 2 of Notification No.16/2017-ST, all dated 13th April, 2017; ii. restrain the Respondents themselves, their officers, subordinates, servants and agents to adjudicate the Impugned SCNs and refrain from taking any steps for collecting Service tax on the freight paid on the goods imported by the Petitioner; (g) this Hon ble Court may be pleased to issue a Writ of Mandamus or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision, which reads thus: 58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos.15/2017- ST and 16/2017-ST making Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules and inserting Explanation-V to reverse charge Notification No.30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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