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of <h1>Delhi HC Halts Finance Act 1994 Provisions Pending Hearing</h1> <h3>Delhi Tax Bar Association And Another Versus Union of India</h3> The Delhi HC ordered that certain provisions of the Finance Act, 1994 be stayed until the next hearing, following a prior interim order. The application ... Legal services - levy of service tax - stay - Held that:- Attention is drawn to the interim order [2011 (4) TMI 57 - DELHI HIGH COURT] passed by this Court whereby it was directed that the amendment made in Section 65(105) (zzzzm) by the Finance Act, 2011 shall not be given effect to Going by the spirit of that order, which continues to be in force - We direct that the provisions of Sections 65B(44) and 66B of the Finance Act, 1994 (as amended by the Finance Act, 2012) as well as Rule 2(1)(d)(D)(II) of the Service Tax Rules, 1994 shall not be given effect till the next date of hearing - Allowed, subject to just exceptions - The application is disposed of The Delhi High Court issued an order directing that certain provisions of the Finance Act, 1994 shall not be given effect until the next hearing, based on a previous interim order. Application for exemption was allowed with exceptions.
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