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Applicability of Finance Act 1994 after introduction of CGST Act 2017 - Service TaxExtract As the Finance Act, 1994 has been repealed and replaced by CGST Act, 2017 .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 .
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