https://www.taxtmi.com/caselaws?id=382070 The court declared sub-Clause (iv) of Rule 2 (1)(d) of the Service Tax Rules, 1994, inserted via Notification No.12/2002-Service Tax, as ultra vires the provisions of the Finance Act and the Constitution. The rule, making the recipient of services liable for service tax, was invalidated, following precedents emphasizing service tax liability on the service provider. The court also set aside the show-cause notice issued under the invalidated rule, determining it could not withstand legal scrutiny. The writ application was allowed, with no costs awarded. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 15 Jan 2020 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382070 The court declared sub-Clause (iv) of Rule 2 (1)(d) of the Service Tax Rules, 1994, inserted via Notification No.12/2002-Service Tax, as ultra vires the provisions of the Finance Act and the Constitution. The rule, making the recipient of services liable for service tax, was invalidated, following precedents emphasizing service tax liability on the service provider. The court also set aside the show-cause notice issued under the invalidated rule, determining it could not withstand legal scrutiny. The writ application was allowed, with no costs awarded. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382070