2021 (2) TMI 693

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....ent / Order / Decisions)<br>Dated:- 5-2-2021<br>CWP- 27549- 2018, 31095, 32659, 34339, 31169- 2019, 16043- 2020 - -<br>GST<br>AJAY TEWARI, JUDGE AND RAJESH BHARDWAJ JUDGE Mr. Rishab Singla, Advocat....

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....el for the respondents concedes that the provisions of Rule 5A of the Service Tax Rules 1994 have been decided in favour of the Assesses by a Division Bench of Delhi High Court, however, the said judg....