2024 (10) TMI 1437

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..... LD THAT:- This Court is of the opinion that since similar matter has already been decided by the Delhi High Court in the case of MEGA CABS PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2016 (6) TMI 163 - DELHI HIGH COURT] , this writ petition may be disposed of in terms of the said judgment, which is under adjudication before the apex Court. This writ petition stands disposed of. - DR. JUSTICE B.R. SAR .....

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..... ect from 01.07.2017 as illegal, arbitrary, without jurisdiction and not sustainable in the eye of law. 4. Mr. J. Mohanty, learned counsel appearing for the petitioner contended that similar matter was there before the Delhi High Court in Mega Cabs Pvt. Ltd. v. Union of India, 2016 (43) STR-67 (Del) and the said High Court declared Rule 5A of the Service Tax Rules, 1994 as unconstitutional. Accordi .....

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