Court Allows Service Tax Demands Post-GST Despite Repeal of Chapter V of Finance Act, 1994.

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....Adjudication of demand of service tax post GST era - submission of the appellants is that, in respect of the period when the Service Tax regime was in force, the proceedings should have been initiated prior to the repeal of the Service Tax regime on 01.07.2017, and that they could not be initiated after the said repeal of Chapter V of the Finance Act, 1994 - The contention of the petitioner dismissed - HC....