2019 (10) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....:- This Petition under Article 226 of the Constitution of India seeks a declaration that Section 66C(2) and 68(2) of the Finance Act, 1994 r/w. Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d) of the Service Tax Rules seeking to levy service tax provided by the person in a non-taxable territory being ultra vires the Constitution of India. Besides, the Petitioner is also s....