2024 (10) TMI 1350

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.... JITENDRA JAIN, JJ. For the Applicant/Petitioner : Mr. Chirag Shetty i/b. M/s. Economic Laws Practice. For Respondent Nos.1 and 2 : Mr. Y. R. Mishra a/w. Mr. S. D. Deshpande. PC.:- 1. Rule. Rule made returnable immediately at the request and with the consent of the learned counsel for the parties. 2. By this petition, the petitioner challenges Notification Nos. 14/2017-ST, 15/2017-ST and 16/2....

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....58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos. 15/2017-ST and 16/2017-ST making Rule 2 (1) (d) (EEC) and Rule 6(7CA) of the Service Tax Rules and inserting Explanation-V to reverse charge Notification No.30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and consequently the proceedings....