https://www.taxtmi.com/caselaws?id=369009 The Court dismissed the writ petition challenging the vires of Rule 10 of Place of Provision of Service Rules, 2012, Section 66B of the Finance Act, 1994, and certain paragraphs of a TRU circular. The Court noted that the challenged provisions were no longer in effect from 1st July, 2017, and the petition was filed after their expiration without pending proceedings. The Court declined to engage in an academic exercise and dismissed the petition, allowing the petitioner the opportunity to challenge current enactments in the future. en-us Mon, 01 Oct 2018 00:00:00 +0530 Wed, 13 Feb 2019 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369009 The Court dismissed the writ petition challenging the vires of Rule 10 of Place of Provision of Service Rules, 2012, Section 66B of the Finance Act, 1994, and certain paragraphs of a TRU circular. The Court noted that the challenged provisions were no longer in effect from 1st July, 2017, and the petition was filed after their expiration without pending proceedings. The Court declined to engage in an academic exercise and dismissed the petition, allowing the petitioner the opportunity to challenge current enactments in the future. Case-Laws Service Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369009