Applicability of Finance Act, 1994 after introduction of CGST Act, 2017

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..... Applicability of Finance Act, 1994 after introduction of CGST Act, 2017
Query (Issue) Started By: - Sudhir Kumar Dated:- 16-5-2023 Last Reply Date:- 20-5-2023 Service Tax
Got 3 Replies
Servi .....

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..... ce Tax
As the Finance Act, 1994 has been repealed and replaced by CGST Act, 2017.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 legalla .....

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..... y 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. Reply By Amit Agrawal: .....

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..... The Reply: What are causes of your doubt? Reply By KASTURI SETHI: The Reply: Liability pertaining to pre-GST era cannot be avoided. Pl. go through the following case law :- 2023 (2) TMI 178 - MAD .....

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..... RAS HIGH COURT AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT Versus PRINCIPAL COMMISSIONER OF CGST & C. EX., CHENNAI Reply By Shilpi Jain: The Reply: However, any fresh investigations now under .....

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..... Finance Act, 1994, would not be of use as any demand would be time barred.
Discussion Forum - Knowledge Sharing .....

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