Saving clause u/s 174(2)(e) of CGST Act permits initiation of proceedings under service tax post 01.07.2017

Dev Versha Publication Private Limited and others Vs Union of India and others (Uttarakhand High Court) Uttarakhand High Court held that saving clause under section 174(2)(e) of the Central Goods and Services Tax Act permits the initiation of proceedings under service tax post 01.07.2017 i.e. post repeal of the Service Tax regime Facts- The present writ is filed by the appellant mainly alleging that, since Chapter V of the Finance Act, 1994 was omitted on 01.07.2017, no liability towards Service Tax, under Chapter V of the Finance Act, 1994, could be fastened upon the appellants after the repe...