2018 (9) TMI 92

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..... A.S.G. Mr. Dibashis Basu Mr. Tapan Bhanja Mr. Trivesh Goswami ... for the UOI. Mr. Amitabrata Ray Mr. Bhaskar Prasad Banerjee ... for the respondent nos.2 to 4. 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 Fina....

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....me was struck down by the Delhi High Court in 2016 (43) STR 67 (Mega Cabs Pvt. Ltd. Vs. Union of India). He submits that, since the provisions have been struck down, the notice impugned herein issued on such basis needs to be quashed also. Learned Additional Solicitor General appearing for the respondent no.1 seeks direction for filling affidavits. Since sub-rule 2 of Rule 5A of the Service Tax....