(1.) The petitioner seeks a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by Notification No. 23/24/S.T., dated Dec. 25, 2014 is arbitrary and in conflict with provisions of Sec. 72A of the Finance Act, 1994. The petitioner also seeks a declaration that, the provisions of clause (k) of sub-section (2) of Sec. 94 of the Finance Act, 1994 is unguided and gives uncontrolled power of delegation. The third prayer is with regard to a notice, dated Feb. 16, 2015.
(2.) Learned Advocate for the petitioner submits that, the issue of vires of similar provisions of the Finance Act, 1994 initially came up for consideration before the Delhi High Court in 2014 (35) S.T.R. 653 (Travelite (India) Vs. Union of India). Such provisions were to be held ultra vires. He submits that, an appeal is pending against such judgment and order of the Delhi High Court before the Honourable Supreme Court of India. Subsequently, the provisions as impugned in the present writ petition were introduced. The same was struck down by the Delhi High Court in 2016 (43) S.T.R. 67 (Mega Cabs Pvt. Ltd. Vs. Union of India). He submits that, since the provisions have been struck down, the notice impugned herein issued on such basis needs to be quashed also.
(3.) The respondent Revenue is represented.