HC declared unconstitutional Rule 10 of the Place of Provision...

HC declared unconstitutional Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d)(EEC) of the Service Tax Rules, 1994 and struck down Section 66B (read with Rule 10) insofar as it purported to levy service tax on sea-transportation of goods from a place outside India to the customs station of clearance where both provider and recipient are located outside India. Consequentially, the court quashed enforcement proceedings premised on the impugned notifications and rules, upheld earlier similar holdings, and ordered respondents to verify particulars and refund any service tax paid by the petitioner pursuant to Notification No.15/2017, granting the writ petition with consequential reliefs.