2018 (10) TMI 326

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....n Bhanja, Trivesh Goswami, Amitabrata Ray and Bhaskar Prasad Banerjee, for the Respondent. ORDER The petitioner seeks a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification No. 23/2014-S.T., 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, t....

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..... 67 (Mega Cabs Pvt. Ltd. v. 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. 3.  Learned Additional Solicitor General appearing for the respondent No. 1 seeks direction for filling affidavits. 4.  Since sub-rule 2 of Rule 5A of the Service Tax Rules, 1994, as substituted by notificat....