Aravali Minerals and Chemical Industries Private Limited Vs. Union of India (Rajasthan High Court, Jodhpur Bench)
Date: July 2, 2019
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Subject Matter
Demand of Service Tax post GST is legal
Summary
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 introducti…
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the legal regime has changed with the introduction of the Central Goods and Service Tax Act, 2017 which by Section 174 repealed the Finance Act, 1994.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 for show ca…