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