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TMI Blog2009 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Division Bench judgment in Indian Exporters Grievances case (supra) (sic) which has declared the provisions of Rule 2(1)(d)(iv) of the Rules as invalid - Therefore, we are not inclined to entertain the petition at this stage especially when the remedy of filing reply to the show cause notice before the authorities concerned has not yet been availed. It cannot be presumed that the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Rules, 1994 (for brevity 'the Rules') as amended from time to time and Explanation to Section 65(105) along with Section 66A of Chapter V of the Finance Act, 1994. The petitioner has also attacked the Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 being ultra vires, arbitrary, absurd and inconsistent with the Finance Act, 1994. In that regard reliance has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice that the Division Bench has found the rule to be valid from 18- 4-2006. The period involving the case of the petitioner as per the show cause notice which has not been disputed during the course of arguments is from 9-7- 2004 to 31-12-2008. It is obvious that a part of the demand in any case would be valid. The aforesaid issue could have been raised before the departmental authorities and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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