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2019 (8) TMI 430 - RAJASTHAN HIGH COURTDemand of service tax post GST regime - change in tax regime from service tax regime to GST regime - section 174 of CGST Act - HELD THAT:- The legality of the development, was the subject matter of decision in UDAIPUR CHAMBERS OF COMMERCE AND INDUSTRY VERSUS THE UNION OF INDIA, THE SUPERINTENDENT, CENTRAL EXCISE AND OTHERS [2017 (10) TMI 975 - RAJASTHAN HIGH COURT] when the levy and collection of service tax on that activity was upheld - Post the introduction of the Central Goods and Service Tax Act, the Finance Act has been repealed. Nevertheless, Section 174(2)(c) prima-facie seems to preserve the levy in so far as any liability to pay tax was incurred by the individual or concern, prior to its enactment w.e.f. 1.7.2017. This Court is of the opinion that the present writ petition cannot be maintained - petition dismissed.
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