2018 (10) TMI 326

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.... Chandra, ASG, Dibashis Basu, Tapan 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 petit....

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.... the Delhi High Court in 2016 (43) S.T.R. 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 ....