2021 (2) TMI 693 - HC - GST

Vires of provisions of Rule 5A of the Service Tax Rules 1994 - 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 judgment has been stayed by the Hon ble Supreme Court - HELD THAT - Adjourned sine-die. Parties are free to get the matter listed after the final adjudication by the Hon ble Supreme Court.

Summary

The Punjab and Haryana High Court's judgment stated that the provisions of Rule 5A of the Service Tax Rules 1994 have been decided in favor of the Assesses by a Division Bench of Delhi High Court, but the judgment has been stayed by the Supreme Court. The case has been adjourned sine-die, and parties can list the matter after final adjudication by the Supreme Court.