No Service tax on Services Received in India from Outside India prior to introduction of s. 66A wef 18-4-2006

HIGH COURT OF GUJARAT Aarvee Denims & Exports Ltd. versus Union of India & 1 SPECIAL CIVIL APPLICATION NO. 6948 OF 2008 JANUARY 9, 2013 JUDGMENT Akil Kureshi, J. Petitioners have made following substantive prayers in this petition: “17.(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, direction or order, striking down Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, and ultra vires Articles 14 and 19(1)(g) of the Constitution of India; (B) Th...