2021 (11) TMI 1109

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....s appeal arises from the order of this Court dated 16-8-2010 passed in W.P. No. 6460 of 2006. 2. The relief sought in the above referred writ petition filed by the respondent herein is to issue a writ of declaration declaring the Explanation to Section 65(105) of the Finance Act, 1994 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as introduced by the Finance Act, 2005 and Notification ....

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.... Cement [2008 (10) S.T.R. 228 (Raj.)]. 5. When the matter was taken up for consideration, the Learned Counsel for the appellants and the Learned Counsel for the respondent submitted that the issue involved herein is covered by the judgment of this Court in W.A. No. 1386 of 2011, dated 17-1-2018 in the case of UOI, Rep. by the Secretary, Department of Revenue, Ministry of Finance, New Delhi v....

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....ourt interpreting the provisions of Service Tax, it is not open to the appellants to file an appeal by placing reliance on the decision of the High Court of Rajasthan. In fact, the decision rendered by the High Court of Rajasthan was much prior to the judgment rendered by the Hon'ble Supreme Court. 5. The High Court is flooded with litigations at the instance of the Government and the prese....