https://www.taxtmi.com/caselaws?id=436938 Omission of Chapter V of the Finance Act, 1994 by the CGST Act did not extinguish service tax liabilities that had accrued before the transition. Section 174 preserved the prior operation of the omitted provisions and saved rights, liabilities, tax, penalty and interest, while also preserving the institution and continuation of investigations, assessments and recovery proceedings as if the omission had not occurred. The absence of pending proceedings on 01.07.2017 therefore did not bar issuance of the show cause notice and related recovery letters. Relying on the saving provision and general principles under the General Clauses Act, the notice and letters were treated as maintainable. en-us Tue, 11 Apr 2023 00:00:00 +0530 Wed, 03 Jan 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436938 Omission of Chapter V of the Finance Act, 1994 by the CGST Act did not extinguish service tax liabilities that had accrued before the transition. Section 174 preserved the prior operation of the omitted provisions and saved rights, liabilities, tax, penalty and interest, while also preserving the institution and continuation of investigations, assessments and recovery proceedings as if the omission had not occurred. The absence of pending proceedings on 01.07.2017 therefore did not bar issuance of the show cause notice and related recovery letters. Relying on the saving provision and general principles under the General Clauses Act, the notice and letters were treated as maintainable. Case-Laws Service Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436938