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TMI Blog2019 (1) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 1 of Section 174 repeals the provisions of the various statutes as mentioned therein. Sub-Section (2) of Section 174 stipulates that, notwithstanding the repeal of the Acts mentioned in Sub-Section (1) of Section 174 and the amendment of the Finance Act, 1994 to the extent mentioned in Sub-Section (1) of Section 174 or Section 173, it shall not affect any pending investigation, enquiry, verification or other legal proceedings and that, such proceedings may be instituted, continued or enforced as if such Act had not been repealed. Prima facie, reading Sections 173 and 174 of the Act of 2017 it appears that, an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L. 27 (Guj.) ( OWS Warehouse Services LLP Versus Union of India) and submits that, the Gujurat High Court also granted stay in respect of proceedings under Rule 5A of the Service Tax Rules, 1994. Learned Additional Solicitor General appearing for the respondents submits that, the final orders of this Court relating to challenge under Rule 5A of the Service Tax Rules, 1994 were set aside by the Hon ble Division Bench. He relies upon the judgment and order dated December 6, 2018 passed in MAT No.914 of 2018 with CAN 6339 of 2018 (Union of India Ors. Versus Infinity Infotech Parks Ltd. and Anr.) as well as MAT No.915 of 2018 with CAN 6338 of 2018 (Union of India Ors. Versus Magnacon Electrical (India) Ltd.) and submits that, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner therein sought a declaration that Sub-Rule 2 of Rule 5A of Service Tax Rules, 1994 was arbitrary and in conflict with the provisions of Section 72 A of the Finance Act, 1994. Such challenge is not there in the present writ petition. It appears from OWS Warehouse Services LLP (supra) , the provisions of such Rule 5A of the Service Tax Rules, 1994 as amended was under challenge therein also. In any event the same is an interim order without the writ petition being disposed of finally. As noted above, in the facts of the present case, the petitioner is aggrieved by the authorities invoking the provisions of the Act of 1994 in proposing to conduct an audit subsequent to the coming into effect of the Act of 2017. Sections 173 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d ) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or ( e ) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned therein. Sub-Section (2) of Section 174 stipulates that, notwithstanding the repeal of the Acts mentioned in Sub-Section (1) of Section 174 and the amendment of the Finance Act, 1994 to the extent mentioned in Sub-Section (1) of Section 174 or Section 173, it shall not affect any pending investigation, enquiry, verification or other legal proceedings and that, such proceedings may be instituted, continued or enforced as if such Act had not been repealed. Prima facie, reading Sections 173 and 174 of the Act of 2017 it appears that, an enquiry or an investigation or even a legal proceeding under the Act of 1994 is permissible notwithstanding the coming into effect of the Act of 2017. The authorities are proposing undertake an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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