2021 (9) TMI 618

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..... in India - POPOS Rules - Validity of N/N. 22/2014-ST dated 16 th September, 2014 - Vires of Article 14 of the Constitution of India and Rule 3 of the Service Tax Rules, 1994 or not - HELD THAT:- Issue notice. Learned counsel for the respondents accept notice. They pray for and are permitted to file their counter-affidavits within two weeks. Rejoinder-affidavits, if any, be filed before the next da .....

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..... rd of Indirect Taxes and Customs as violative of Article 14 of the Constitution of India and Rule 3 of the Service Tax Rules, 1994. Petitioner challenges the proceedings initiated pursuant to show cause cum demand notice dated 29th December, 2020 as being ultra vires Articles 246 and 265 of the Constitution of India and contrary to the Circular No. 1053/03/2017-CX dated 10th March, 2017 and Rule 1 .....

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..... ed snow cause notice seeks to levy Service Tax on the consideration received for sale of goods (electricity) in the form of capacity charges and late payment surcharge. He points out that 'electricity' has been categorized as goods by the Supreme Court and so service tax cannot be demanded on the charges related to sale of goods (electricity). Learned counsel for the petitioner states that the Co .....

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