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Applicability of Finance Act, 1994 after introduction of CGST Act, 2017, Service Tax |
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Applicability of Finance Act, 1994 after introduction of CGST Act, 2017 | ||||||
As the Finance Act, 1994 has been repealed and replaced by CGST Act, 2017. So after ceasation of Chapter V of Finance Act, 1994 w.e.f 01.07.2017 whether the departmental authority is legallay empowered to go for investigation in the service tax matter by quoting section 174 of CGST Act, 2017 as saving clause of erstwhile Section and Rules of the Finance Act, 1994. Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
What are causes of your doubt?
Liability pertaining to pre-GST era cannot be avoided. Pl. go through the following case law :-
However, any fresh investigations now under Finance Act, 1994, would not be of use as any demand would be time barred. Page: 1 |
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