M.M.Kumar, J.

1. The instant petition is directed against a show cause notice dated 19-6-2009 (P. 10). The show cause notice points out that petitioner has paid Rs. 3,81,33,750/- to Overseas Agents during the period 9-7-2004 to 31-3-2008 and Service Tax on the aforesaid amount amounting to Rs. 41,73,003/- along with Education Cess is liable to be recovered from the petitioner which has not been paid. The petitioner has also challenged the constitutional validity of Rule 2(1)(d)(iv) of Service Tax Rules, 1994 (for brevity #24;the Rules#25;) 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 been placed on a Division Bench judgment of the Bombay High Court in the case of Indian Exporters Grievances FO v. UOI (P.6) (sic) [Indian National Shipowners Association v. Union of India - 2009 (13) S.T.R. 235 (Bom.)] claiming that Rule 2(1)(d)(iv) of the Rules has been declared to be