Section 174 of the CGST Act, 2017— Demand of Service Tax -- The petitioner challenged the issuance of show-cause notice dated 30th September, 2019 under Section 174(2) of the Act, for service tax for the period 1st April, 2013 to 30th June, 2017, for the services rendered to the holders of accounts requiring minimum account balance to be maintained. The petitioner submitted the same as vires of Section 66(E)(e) of the Finance Act, 1994 and Section 7(1A) read with Clause 5(e) of Schedule-II of the act. It is submitted that an identical petition filed by Punjab National Bank, being W.P. (C) 7177/2019, is pending in this court and in which there is an interim order.
Held that:-The Hon’ble High Court directed to issue notice and further directed that in the interregnum, the petitioner may proceed to file a reply to the show-cause notice dated 30th September, 2019 and also participate in the proceedings in pursuance thereto, but no final order of adjudication be passed till the next date of hearing.—Jammu & Kashmir Bank Vs Union of India & Ors.  25 TAXLOK.COM 042 (Delhi)