2023 (9) TMI 166

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....i, Advs. Respondents Through: Mr. Siddharth Khatana, Adv. for UOI. Ms. Suhani Mathur, Mr. Jatin Kumar Gaur, Advs. for Mr. Harpreet Singh, Standing Counsel. ORDER 1. The petitioners seek an appropriate declaration being entered by the Court holding that Rule 5A of the Service Tax Rules 1994 [the Rules] would be ultra vires the provisions of the Finance Act 1994 [the Act]. A further declaratio....

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....velite (India) v. Union of India 2014 SCC Online Del 3943. 4. Subsequently and it would appear from the record that the respondents in order to validate the action initiated in terms of Rule 5A(2) introduced clause (k) in Section 94 of the Act. Clause (k) as introduced in that provision sought to confer a power to frame rules in respect of imposition of service tax on persons for the proper levy ....

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....ourt where the aforesaid judgments have been stayed. 7. Subsequently and once the Act came to be repealed consequent to the advent of CGST, an issue appears to have been addressed with respect to the validity of proceedings pending or to be initiated under the Rules. This Court was called upon by the respondents to hold that the proceedings initiated under Rule 5A(2) and which may pertain to or b....