TaxTMI 
TaxTMI 
As the Finance Act, 1994 has been repealed and replaced by CGST Act, 2017. So after ceasation of Chapter V of Finance Act, 1994 w.e.f 01.07.2017 whether the departmental authority is legallay empowered to go for investigation in the service tax matter by quoting section 174 of CGST Act, 2017 as saving clause of erstwhile Section and Rules of the Finance Act, 1994.
Applicability of Finance Act, 1994 after introduction of CGST Act, 2017
Sudhir Kumar
Debate on Investigations of Service Tax under Finance Act, 1994 Post-CGST Act, 2017: Section 174's Role Questioned. A discussion on the applicability of the Finance Act, 1994, after the introduction of the CGST Act, 2017, raised questions about the legal authority for investigations into service tax matters post-repeal. One participant questioned the basis for such investigations under section 174 of the CGST Act, 2017. Another highlighted that liabilities from the pre-GST era remain enforceable, referencing a relevant case. A third participant noted that new investigations under the Finance Act, 1994, would be ineffective due to time-barred demands. (AI Summary)