Jurisdiction to issue Service Tax Demands post 1st July, 2017

Hon’ble Gauhati High Court dismissed a number of appeals challenging the service tax demand after the GST rollout.

Section 6A of the General Clauses Act— Even if an enactment stands omitted by a subsequent amendment, a proceedings initiated under the omitted enactment on its own does not come to end upon omission and further continuance cannot be said to be impermissible under the law.