TMI Blog2018 (9) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... cember 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. Held that:- Since sub-rule 2 of Rule 5A of the Service Tax Rules, 1994, as substituted by notification dated December 25, 2014 was declared ultra vires by Mega Cabs Pvt. Ltd. [2016 (6) TMI 163 - DELHI HIGH COURT], it would be appropriate to grant interim stay of the proceedings. Such stay will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 1994 is unguided and gives uncontrolled power of delegation. The third prayer is with regard to a notice dated February 16, 2015. Learned advocate for the petitioner submits that, the issue of vires of similar provisions of the Finance Act, 1994 initially came up for consideration before the Delhi High Court in 2014 (35) S.T.R. 653 (Travelite (India) Vs. Union of India) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra), it would be appropriate to grant interim stay of the proceedings. Such stay will continue till November 30, 2018 or until further orders whichever is earlier. Let affidavit-in-opposition be filed within four weeks from date. Reply thereto, if any, be filed within two weeks thereafter. List the writ petition under the heading For Hearing in the monthly list of November 2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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