TMI Blog2021 (9) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and Rule 3 of the Service Tax Rules, 1994 or not - HELD THAT:- Issue notice. Learned counsel for the respondents accept notice. They pray for and are permitted to file their counter-affidavits within two weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing. List on 30 th September, 2021. - W.P.(C) 9975/2021 & C.M.Nos.30765-30766/2021 - - - Dated:- 10-9-2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Taxes and Customs as violative of Article 14 of the Constitution of India and Rule 3 of the Service Tax Rules, 1994. Petitioner challenges the proceedings initiated pursuant to show cause cum demand notice dated 29 th December, 2020 as being ultra vires Articles 246 and 265 of the Constitution of India and contrary to the Circular No. 1053/03/2017-CX dated 10 th March, 2017 and Rule 10 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice seeks to levy Service Tax on the consideration received for sale of goods (electricity) in the form of capacity charges and late payment surcharge. He points out that electricity has been categorized as goods by the Supreme Court and so service tax cannot be demanded on the charges related to sale of goods (electricity). Learned counsel for the petitioner states that the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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