https://www.taxtmi.com/caselaws?id=779826 The GUJARAT HC held that Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d)(EEC) of the Service Tax Rules, 1994 (and related notifications) are ultra vires insofar as they purport to levy service tax on carriage of goods by vessel from outside India to the customs station of clearance where both provider and recipient are located outside India, and struck down Section 66B read with those rules/notifications. The court directed respondents to refund any service tax paid under the invalid notifications after verification of petitioner's particulars and allowed the petition. en-us Fri, 03 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779826 The GUJARAT HC held that Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d)(EEC) of the Service Tax Rules, 1994 (and related notifications) are ultra vires insofar as they purport to levy service tax on carriage of goods by vessel from outside India to the customs station of clearance where both provider and recipient are located outside India, and struck down Section 66B read with those rules/notifications. The court directed respondents to refund any service tax paid under the invalid notifications after verification of petitioner's particulars and allowed the petition. Case-Laws Service Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779826