https://www.taxtmi.com/caselaws?id=439216 The Court held that despite the repeal of Chapter V of the Finance Act, 1994, previous operations were saved, allowing for the continuation of proceedings. It rejected the argument that liabilities under the Service Tax regime could not be imposed post-repeal, emphasizing the saving clause. The Court affirmed the Commissioner's jurisdiction to pass the impugned order, dismissing the appellants' plea. The appellants were granted liberty to raise other pleas in a statutory appeal. The appeal was dismissed, allowing the appellants to avail of the statutory remedy of appeal against the adjudication order, with exclusion of time spent before the Court for any delay condonation applications. en-us Wed, 14 Jun 2023 00:00:00 +0530 Mon, 19 Jun 2023 22:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439216 The Court held that despite the repeal of Chapter V of the Finance Act, 1994, previous operations were saved, allowing for the continuation of proceedings. It rejected the argument that liabilities under the Service Tax regime could not be imposed post-repeal, emphasizing the saving clause. The Court affirmed the Commissioner's jurisdiction to pass the impugned order, dismissing the appellants' plea. The appellants were granted liberty to raise other pleas in a statutory appeal. The appeal was dismissed, allowing the appellants to avail of the statutory remedy of appeal against the adjudication order, with exclusion of time spent before the Court for any delay condonation applications. Case-Laws Service Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439216