2021 (2) TMI 693 - PUNJAB AND HARYANA HIGH COURT - GST

Head Note / Extract:
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.