Reverse Charge Mechanism Rule 2(1)(d) of Service Tax Rules 1994 Ruled Unconstitutional for 2002-05 Period.

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....Reverse Charge (RCM) - Constitutional validity of the provision of sub-Clause (iv) of Rule 2 (1)(d) of Service Tax Rules, 1994 - Period from 2002-03 to 2004-05 - Rule 2 (1)(d)(iv) of Service Tax Rules, 1994 is ultra vires the provisions of the Act and the Constitution and is accordingly declared bad in law.....