https://www.taxtmi.com/caselaws?id=754659 The HC allowed the petitions challenging the validity of Rule 10 of the Place of Provision of Service Rules, 2012, and Section 66B of the Finance Act, 1994. It declared the imposition of service tax on transportation services by vessel from outside India as ultra vires. Consequently, the court directed the respondents to refund the service tax paid by the petitioner under the invalidated notifications, reinforcing the binding nature of its judgments on subordinate authorities. The rule was made absolute, and no costs were awarded to any party. en-us Wed, 12 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754659 The HC allowed the petitions challenging the validity of Rule 10 of the Place of Provision of Service Rules, 2012, and Section 66B of the Finance Act, 1994. It declared the imposition of service tax on transportation services by vessel from outside India as ultra vires. Consequently, the court directed the respondents to refund the service tax paid by the petitioner under the invalidated notifications, reinforcing the binding nature of its judgments on subordinate authorities. The rule was made absolute, and no costs were awarded to any party. Case-Laws Service Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754659