2015 (10) TMI 459

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....nand, Advocate, Ms Sonia Sharma, Advocate ORDER In this writ petition, the following prayers have been made:- "A) pass an appropriate writ/ order/ direction for quashing  erstwhile explanation to clause (105) to section 65 of the Finance Act,  1994 as well as the Rule (2)(1)(d)(iv) of the Service Tax Rules, 1994. B) set-a-side and/ or quash the impugned show cause F. No. DZU/INV/2....

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....Rule would be in operation only after 18.04.2006 when Section 66A was introduced in the Finance Act, 1994. According to the petitioner, Service Tax has been paid under the said Rule and as per the explanation to clause 105 of Section 65 of the said Finance Act from June 2005 to 31.03.2006. Consequently, the said amount would be clearly refundable to the petitioner by the respondents. It is in this....