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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Validity of demand of service tax after migration to GST Regime ...


Service Tax Demands Valid Post-GST Transition Due to Section 174(2)(e) Savings Clause in Finance Act 1994.

October 17, 2018

Case Laws     Service Tax     HC

Validity of demand of service tax after migration to GST Regime - although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause provided u/s 174(2)(e) will enable the continuation of the investigation, enquiry, verification etc., that were made/to be made under Chapter V of the Finance Act of 1994.

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