2018 (7) TMI 666

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....s a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. The petitioner also seeks a declaration that, the provisions of clause (k) of sub-section (2) of Section 94 of the Finance Act, 1994 is unguided and gives uncontrolled po....

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....issued on such basis needs to be quashed also. None appears for the respondents. It appears that, Rule 5A was introduced by a notification dated December 28, 2007. Such notification inserting Rule 5A was challenged before the Delhi High Court in Travelite (India) (supra). Such provisions were struck down in Travelite (India) (supra). The same provisions as that involved in the present writ peti....