2018 (7) TMI 667

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.... Dudheria Mr. Avra Majumder for the respondent Revenue. ORDER The petitioner seeks 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-secti....

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....bmits that, since the provisions have been struck down, the notice impugned herein issued on such basis needs to be quashed also. The respondent Revenue is represented. 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 ....