https://www.taxtmi.com/caselaws?id=287176 The Bombay High Court declared Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 invalid for the period before 18.04.2006, as there was no legal basis for taxing service recipients for services received from non-resident providers. The Court dismissed the petitioner's appeal for a refund of tax paid under the rule, advising seeking relief through a suit or writ petition. The Court ruled the refund claim was not bound by Section 11-B of the Central Excise Act, 1944, and ordered the refunded tax amount to be repaid with 6% interest per annum. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 03 Nov 2020 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287176 The Bombay High Court declared Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 invalid for the period before 18.04.2006, as there was no legal basis for taxing service recipients for services received from non-resident providers. The Court dismissed the petitioner's appeal for a refund of tax paid under the rule, advising seeking relief through a suit or writ petition. The Court ruled the refund claim was not bound by Section 11-B of the Central Excise Act, 1944, and ordered the refunded tax amount to be repaid with 6% interest per annum. Case-Laws Service Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287176