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2018 (7) TMI 666 - 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. The respondents have chosen not to bring to the notice of the Court, by their nonappearance, any relevant fact or law which may have weighed in the Court in taking a contrary view. In absence of such assistance, Mega Cabs Pvt. Ltd. (supra) is followed. Decided in favor of the petitioner.
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