2019 (3) TMI 117

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..... RAL 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 "the rules") and Serial No.10 of Notification No.30/2012-ST as being ultra vires sections 64(1), 66B, 65B(44) and (52), 66C and 94(2) (hhh) of the Finance Act, 1994 and ultra .....

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..... 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" was received and consumed in India. All the rules and notifications issued by the Central Government under the Finance Act, 1994 can, therefore, take in their sweep only those trans .....

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..... t 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 foreign territory; but the clarifications and guidelines issued by the CBEC for these provisions are contrary to this legal position, and hence, they are illegal and ultra vires the provis .....

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