2019 (8) TMI 430

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..... ORDER 1. The petitioner is impugning show cause notice issued to it on the ground that the proposed levy of service tax is not legally valid. In support of this argument, it is submitted that w.e.f. 01.07.2017, the legal regime has changed with the introduction of the Central Goods and Service Tax Act, 2017 which by Section 174 repealed the Finance Act, 1994. It is also submitted that the basis f .....

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..... e levy in so far as any liability to pay tax was incurred by the individual or concern, prior to its enactment w.e.f. 1.7.2017. 3. In these circumstances, this Court is of the opinion that the present writ petition cannot be maintained. It is, however, open to the writ petitioner to raise all contentions including the levy and extent of levy of service tax and other submissions which it wish to p .....

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