2019 (3) TMI 117

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..... S HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : AMAL PARESH DAVE (8961) For The Petitioner (s) : MR PARESH M DAVE (260) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. In this petition, the petitioners have challenged the constitutional validity of rule 3 of the Place of Provision of Services Rules, 2012 (hereinafter referred to as .....

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..... of India. Even if the service provider and service receiver both were located in India, still no service tax can be levied and collected if the service was rendered and used in a foreign country. However, notwithstanding the fact that the service provider was located outside India and service receiver was also located outside India, still service tax can be levied and collected if the service .....

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..... the Union of India or outside. 3. It was further submitted that the true meaning and interpretation of all the provisions of the rules and Notification No.30/2012-ST should be that they were applicable only in cases where service was received and used in India, and not in all cases where the service receiver was located in India even though the service was received and used by him in a forei .....

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