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2018 (7) TMI 667 - HC - Service TaxService Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 - case of petitioner is that the said sub-rule is in conflict with provisions of Section 72A of the Finance Act, 1994 - Held that:- It would be appropriate to follow Mega Cabs Pvt. Ltd. [2016 (6) TMI 163 - DELHI HIGH COURT]. - Such provisions were struck down. - Such provisions were also struck down - Appeals are pending against the judgment and order - Therefore, it would be iniquitous to allow the respondents to proceed on the basis of provisions struck down by a High Court, against the petitioner. Decided in favor of petitioner.
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