2022 (9) TMI 1482

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....Senior Standing Counsel, assisted by Ms. G. Vandhini, Junior Standing Counsel. COMMON ORDER In these batch of Writ Petitions, the respective petitioners have challenged Sl.No.9 (ii) of Notification No.8/2017-Integrated Tax (Rate), dated 28.06.2017, and Sl.No.10 of Notification No.10/2017-Integrated Tax (Rate), dated 28.06.2017. 2. Notification No.8/2017-Integrated Tax (Rate), dated 28.06.2017, specifies the rate of tax payable for the services. The relevant portion of the said Notification is extracted below : [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No.8/2017-Integrated Tax (Rate) N....

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....it of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken. Explanation : This condition will not apply where the supplier of service is located in nontaxable territory. [Please refer to Explanation no.(iv)] 3. Vide Notification No.10/2007-Integrated Tax (Rate), dated 28.06.2017, the liability to pay tax has been fixed on reverse charge basis by the recipient. The relevant portion of the said Notification is extracted below : [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2017-Integrated Tax (Rate) ....