ANIRUDDHA BOSE,CJ. - (1.) In the present writ petition, the petitioner, a society registered under the Societies Registration Act , 1860 questions initiation of certain proceedings under Chapter V of the Finance Act, 1994 (the 1994 Act). The main content of that chapter has come to be known as service tax. The aforesaid statute stood omitted with effect from 1st July, 2017 upon introduction of Central Goods and Services Tax Act, 2017 (the 2017 Act). The omitting provision is contained in Section 173 of the 2017 Act. This provision stipulates:- "173. Amendment of Act 32 of 1994.- Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 (32 of 1994) shall be omitted."
(2.) Section 174 of the 2017 Act contains the saving clause in sub-section (2) thereof. This sub-section reads:- "174. Repeal and saving. .......... (2) The repeal of the said Acts and the amendment of the Finance Act , 1994 (32 of 1994)(hereinafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not - (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed."
(3.) In the case of the writ petitioner, a notice was issued on 5th December, 2018. The body of this notice reads:- "This is in continuation to Show Cause Notice F. No. DZU/INV/F/ST/201/2016/2446 dt. 03.04.2018 issued by ADG, Directorate General of GST Intelligence, Delhi Zonal Unit wherein 22 SISCO units (01 unit located at Ashok Nagar, Ranchi Jharkhand STC- AACTS0080NST001) located all across the country which have been Show caused for wrong availment of Notification No. 25/2012(ST dt. 20.06.2012 (Mega Exemption Notification) and its various clauses/provisions by taking exemptions for the work accomplished/done (House keeping services, Cleaning services) in various authorities of the State/Central government during the Financial Year 2012-13 to 2015- 16 and also availing benefit of Notification No. 30/2012- ST dt. 20.06.2012 amended vide Notification No. 7/2015-ST dt. 01.03.2015 (Reverse Charge Mechanism) under Manpower recruitment/supply services to various business entities across the country. Further, in this connection, it is directed to submit the under mentioned documents/returns/invoices in relation to work performed during the financial year 2016-17 and 2017-18 untill 30.06.2018. 1. Audited Balance Sheet And Profit/Loss Account for the Financial Year 2016-17 and 2017-18 2. ST-3 return copy for the Financial Year 2016-17 and 2017-18 (uptill 30.06.2017) 3. Quarter wise (2016-2017 and 2017-18 uptill 30.06.2017) total Value of Exempted services on which service tax has not been paid i.e. availing benefit of Notification No. 25/2012-ST dt. 20.06.2012 under clause 25(a) /9(b) (iii) (Cleaning Services provide to Government/local entities and educational entities). 4. Quarter wise (2016-2017 and 2017-18 uptill 30.06.2017) total taxable value and the abatement claimed under Notification No. 30/2012-ST dt. 20.06.2012 amended vide Notification No. 7/2015-ST dt. 01.03.2015 for the services provided to business entities, if any, under Manpower recruitment/supply services. 5. Contracts/Letters related to claim of services provided to Govt/Local Authority/Governmental Authority and various business entities." ;