2014 (9) TMI 1121

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..... thereunder having any validity - the present petition would also have to be allowed inasmuch as the notice, which is impugned before us, has been issued under Rule 5A(2) - petition allowed - decided in favor of petitioner. - W.P. (C) No. 4920 of 2012 and C.M. No. 10067 of 2012 - - - Dated:- 3-9-2014 - Badar Durrez Ahmed and Siddharth Mridul, JJ. Shri S.K. Sarwal, Counsel, for the Petition .....

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..... the petitioner has been drawn to Rule 5A of the said Service Tax Rules, 1994 by quoting the provisions of Rule 5A(2) thereof. 2. The learned counsel for the petitioner has placed before us a decision of a Division Bench of this Court in Travelite (India) v. Union of India and Others - WP(C) 3774/2013 delivered on 4-8-2014 [2014 (35) S.T.R. 653 (Del.)], wherein Rule 5A(2) of the said Rules was .....

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