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    <title>High Court Upholds Service Tax Obligations Under Chapter-V of Finance Act, Validating Fresh Proceedings Despite GST Implementation.</title>
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    <description>Maintainability of fresh proceedings - demand of service tax post GST era - the petitioner has an obligation to correctly pay the service tax under Chapter-V of the Finance Act and the proceedings initiated by the impugned SCN are merely to ensure discharge of the said obligation. - WP dismsised - HC</description>
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      <description>Maintainability of fresh proceedings - demand of service tax post GST era - the petitioner has an obligation to correctly pay the service tax under Chapter-V of the Finance Act and the proceedings initiated by the impugned SCN are merely to ensure discharge of the said obligation. - WP dismsised - HC</description>
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