TaxTMI 
TaxTMI 
Service Tax has been omitted by Section 173 of the CGST Act, 2017, and no inquiry or investigation has been initiated before implementing the GST Act, 2017. Any notices issued under Service Tax after inquiry or assessment or on the basis of ITR-TDS is valid u/s 173 & 174 of GST Act, 2017
Issue Of SCN after Introducation of GST Act,2017
11 Sep 2023 
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Saved proceedings under GST preserve power to issue service tax show cause notices, subject to limitation and proof requirements.
The GST saving provision preserves investigation, inquiry, assessment and recovery powers under the pre GST service tax law, permitting issuance of show cause notices under the Finance Act as if repeal had not occurred, subject to limitation rules; tribunals have held that ITR/TDS or consolidated income tax statements alone cannot sustain a service tax demand and the department must prove the case after completing investigations. (AI Summary)
The GST saving provision preserves investigation, inquiry, assessment and recovery powers under the pre GST service tax law, permitting issuance of show cause notices under the Finance Act as if repeal had not occurred, subject to limitation rules; tribunals have held that ITR/TDS or consolidated income tax statements alone cannot sustain a service tax demand and the department must prove the case after completing investigations. (AI Summary)