9911796707
TMI Blog2024 (10) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... & JITENDRA JAIN, JJ. For the Applicant/Petitioner : Mr. Chirag Shetty i/b. M/s. Economic Laws Practice. For Respondent Nos.1 and 2 : Mr. Y. R. Mishra a/w. Mr. S. D. Deshpande. PC.:- 1. Rule. Rule made returnable immediately at the request and with the consent of the learned counsel for the parties. 2. By this petition, the petitioner challenges Notification Nos. 14/2017-ST, 15/2017-ST and 16/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "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 consequently the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and the matter is pending before the Supreme Court. In view of thereof, the impugned Notification Nos. 14/2017-ST, 15/2017-ST and 16/2017-ST all dated 13 April 2017 issued by respondent no. 1 and Circular No. 206/4/2017-ST dated 13 April 2017 issued respondent no. 2 are hereby quashed and set aside. 8. Rule is made absolute in the above terms. Petition is disposed of. 9. In view of disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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