2019 (1) TMI 327

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....SHA DEVANI) 1. Mr. Paresh Dave, learned advocate for the petitioners submitted that by virtue of the impugned notification dated 13.4.2017 issued in exercise of power under sub-section (2) of section 68 of the Finance Act, 1994, it has been provided that services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of....

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....rritory to a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India, shall have an option to pay an amount calculated at the rate of 1.4% of the sum of cost, insurance and frieght (CIF) value of such imported goods. It was submitted that in a CIF contract, the ocean freight of such vessel owner/....

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....territory to which the provisions of that Chapter apply. Referring to Chapter V of the Act, it was contended that by virtue of sub-section (2) of section 64 thereof, the same extends to the whole of India except to the State of Jammu and Kashmir. It was submitted that, therefore, no service tax can be levied to service provided outside India. 4. It was submitted that, therefore, the impugned no....

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....t. 6. Referring to section 67 of the Act which provides for "Valuation of taxable services for charging service tax", it was submitted that there is no such power to fix tariff as has been done by virtue of the notification dated 13.4.2017 which is beyond the machinery provision also. 7. Various other submissions have been advanced; however, at this stage it is not necessary to refer to the ....