Ranjan Gogoi, J. - (1.) Leave granted.
(2.) The challenge in the present appeal is to an order of the High Court of Delhi dated 3rd May, 2017 by which the show cause notice dated 4th October, 2016 issued to the respondent proposing levy of service tax has been set aside with liberty to the appellants to issue a fresh show cause notice.
(3.) The High Court in the impugned order has recorded a finding that the impugned show cause notice dated 4th October, 2016 insofar as a part thereof is concerned, is not maintainable in view of the amendment to Section 105 of the Finance Act, 1994 by the Finance Act, 2017. However, the High Court had also recorded the fact that the impugned show cause notice in respect of other demands would be valid.;