https://www.taxtmi.com/caselaws?id=363358 The court declared the impugned notice dated February 16, 2015, as quashed due to the provisions of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994, and clause (k) of sub-section (2) of Section 94 of the Finance Act, 1994, being previously held ultra vires by the Delhi High Court in similar cases. The court emphasized that these provisions remained struck down pending appeal and found it unjust to allow the respondents to act based on them. The case was disposed of without costs, with urgent certified copies of the order to be provided to the parties upon compliance. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 11 Jul 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363358 The court declared the impugned notice dated February 16, 2015, as quashed due to the provisions of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994, and clause (k) of sub-section (2) of Section 94 of the Finance Act, 1994, being previously held ultra vires by the Delhi High Court in similar cases. The court emphasized that these provisions remained struck down pending appeal and found it unjust to allow the respondents to act based on them. The case was disposed of without costs, with urgent certified copies of the order to be provided to the parties upon compliance. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363358