https://www.taxtmi.com/forum/issue?id=118746 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. en-us Mon, 11 Sep 2023 18:06:31 +0530 Thu, 23 Jan 2025 14:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118746 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. Discussion-Forum Service Tax Mon, 11 Sep 2023 18:06:31 +0530 https://www.taxtmi.com/forum/issue?id=118746