IN HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06.03.2020 + W.P.(C) 2580/2020 AARGUS GLOBAL LOGISTICS PVT. LTD. ..... Petitioner Through: Mr. G. Saikumar and Ms. Soumya Saikumar, Advocates. versus UNION OF INDIA & ANR. ..... Respondents Through: Mr. T.P. Singh, Sr. Central Govt. Counsel for R-1. Ms. Sonu Bhatnagar, Sr. Standing Counsel for R-2 with Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA VIPIN SANGHI, J. (Oral): C.M. No. 9012/2020 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. application stands disposed of. W.P.(C) 2580/2020 & C.M. No. 9011/2020 3. Petitioner has preferred present petition to seek directions quashing Rule 5A of Service Tax Rules, 1994 by declaring that it is in conflict with various provisions of Finance Act, 1994, and it is beyond rule- making power of Respondent No. 1 and ultra vires Finance Act, 1994. Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 1 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 In alternative, Petitioner seeks writ of Certiorari declaring Rule 5A of Service Tax Rules, 1994 as having lapsed w.e.f. 01.07.2017 i.e. after introduction of Central Rules and Services Tax Act (CSGT), 2017, on premise that there is no saving of said provision under CGST Act. Petitioner also assails notices dated 06.11.2019 and 13.01.2020 issued by Respondent No. 2 requiring Petitioner to provide several documents and records, on ground that same is without jurisdiction and authority of law. 4. case of Petitioner is that it is company engaged in business of providing freight forwarding services to its clients. It has offices across country, including at Delhi, Gujarat, Haryana, Karnataka etc. For purpose of service tax, Petitioner had centralized registration with service tax department at Delhi. Petitioner states that it regularly paid taxes and filed service tax returns. 5. Petitioner states that according to Respondents, impugned notice issued on 06.11.2019, was actually not served on Petitioner. This notice has been filed along with writ petition and same reads as follows: M/s Aargus Global Logistics Pct Ltd. (STC NO. AAACP3701AST001) 150, AGL Chambers Village Kapashera, New Delhi-110037. Subject: Intimation for verification of Financial Records Service Tax for period from 2014-15 (Oct 2014) to 2017-18 (June 2017)-reg.) Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 2 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Sir, Service Tax verification of accounts/records of your above unit for period 2014-15 to 2017-18 (upto June 2017) or for period since last audited is to be done. In this regard, you are requested to furnish following documents also within 07 working days from date of receipt of this letter: g) Copies of Balance Sheet, Trial Balance and Annual Financial Statement for year 2014-15 to 2017-18 (June). h) Copies of ST-3 Returns and Cenvat Register for year 2014- 15 to 2017-18 (upto June 2017). l) Annual Returns submitted to Registrar of Companies, Sales Tax Returns, Income Tax Reruns along with Annexure for financial years year 2014-15 to 2017-18 (upto June 2017). m) Reruns if any submitted to Banks/financial Institutions for period year 2014-15 to 2017-18 (upto June 2017). n) Cost, Audit, Tax Audit and Internal Audit Reports, wherever applicable for period 2014-15 and 2017-18 (upto June 2017). 2. It may please be noted that non-furnishing of information/documents within stipulated time may attract penal action under Section 77 of Finance Act, 1994 read with Section 174 (2) (e) of Central Goods and Service Tax Act, 2017. 3. It is also requested to designate person (employee of company/registered concern) for coordinating with Audit team and communicate name, designation and contact numbers and e-mail id of person so designated. 4. It is further requested that full co-operation may be extended to Audit party in carrying out audit and keep all relevant records ready so that audit can be conducted Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 3 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 smoothly. 5. In case of any difficulty, you can get in touch with undersigned through telephone number/fax/email mentioned below. receipt of this letter may please be acknowledged. Sd/- Assistant Commissioner (Emphasis supplied) 6. Petitioner further states that it received second impugned notice dated 13.01.2020, which was accompanied with first impugned notice dated 06.11.2019. second notice dated 13.01.2020 reads as follows: M/s Aargus Global Logistics Pct Ltd. (STC NO. AAACP3701AST001) 150, AGL Chambers Village Kapashera, New Delhi-110037. Subject: Intimation for verification of financial Records Service Tax for period from 2014-15 (Oct-2014) to 2017-18 (June 2017)-reg. Sir, Please refer to this office letter of even no. 6397 dated 06/11/2019 (copy Enclosed) on above subject vide which financial records for service tax audit/Central Excise Audit were sought. In this regard, it is to inform that same have not been received by this officer so far. It is, therefore, once again requested to furnish requisite records within 5 working days. If documents are not submitted within time, then penalty under Section 77 of finance act 1994 read with section 174 (2)(e) of Central Goods and Service Tax Act 2017 will be Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 4 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 imposed. Encl. as above Sd/- Assistant Commissioner 7. We may at this stage itself notice that though first prayer of Petitioner as stated hereinabove, is that Rule 5A of Service Tax Rules, 1994 be declared to be in conflict with provisions of Finance Act, 1994 and beyond rule making power of Respondent No. 1, there is no specific submission advanced in this regard. feeble submission advanced by learned Senior Counsel for Petitioner is that rule making power does not specifically grant power to Central Government to make rule of kind framed in Rule 5A. At this stage itself, we may take note of rule making power contained in Finance Act, 1994 as also Rule 5A. Section 94 of Finance Act, 1994 contains rule making power of Central Government which reads as follows: 94. (1) Central Government may, by notification in Official Gazette, make rules for carrying out provisions of this Chapter. (2) In particular, and without prejudice to generality of foregoing power, such rules may provide for all or any of following matters, namely :- (a) collection and recovery of service tax under sections 66 and 68; (aa) determination of amount and value of taxable service, manner thereof, and circumstances and conditions under which amount shall not be consideration, under section 67;] Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 5 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 (b) time and manner and form in which application for registration shall be made under [sub-sections (1) and (2) of] section 69; (c) form, manner and frequency of returns to be furnished under sub-sections (1) and (2) and late fee for delayed furnishing of return under sub-section (1) of section 70;] (cc) manner of provisional attachment of property under sub-section (1) of section 73C; (ccc) publication of name of any person and particulars relating to any proceeding under sub-section (1) of section 73D;] (d) form in which appeal under section 85 or under sub- section (6) of section 86 may be filed and manner in which they may be verified; (e) manner in which memorandum of cross-objections under sub-section (4) of section 86 may be verified; (eee) credit of service tax paid on services consumed or duties paid or deemed to have been paid on goods used for providing taxable service;] (eeee) manner of recovery of any amount due to Central Government under section 87;] (f) provisions for determining export of taxable services; (g) grant of exemption to, or rebate of service tax paid on, taxable services which are exported out of India; (h) rebate of service tax paid or payable on taxable services consumed or duties paid or deemed to have been paid on goods used for providing taxable services which are exported out of India; Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 6 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 (hh) rebate of service tax paid or payable on taxable services used as input services in manufacturing or processing of goods exported out of India under section 93A;] (hhh) date for determination of rate of service tax and place of provision of taxable service [under section 66C];] (i) provide for amount to be paid for compounding and manner of compounding of offences; (j) provide for settlement of cases, in accordance with sections 31, 32 and 32A to 32P (both inclusive), in Chapter V of Central Excise Act, 1944 (1 of 1944) as made applicable to service tax vide section 83.] (k) imposition, on persons liable to pay service tax, for proper levy and collection of tax, of duty of furnishing information, keeping records and manner in which such records shall be verified; (l) make provisions for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit; (m) authorisation of Central Board of Excise and Customs or [Principal Chief Commissioners of Central Excise or] Chief Commissioners of Central Excise to issue instructions, for any incidental or supplemental matters for implementation of provisions of this Act; (n) any other matter which by this Chapter is to be or may be prescribed.] (3) power to make rules conferred by this section shall on first occasion of exercise thereof include power to give retrospective effect to rules or any of them from date Clause (k) of Section 94 (2) is as it existed upon passing of Finance Act, 1994. Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 7 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 not earlier than date on which provisions of this Chapter come into force. (4) Every rule made under this Chapter, [Scheme framed under section 71 and every notification] issued under section 93 shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before expiry of session immediately following session or successive sessions aforesaid, both Houses agree in making any modification in rule or notification or both Houses agree that rule should not be made or notification should not be issued, rule or notification shall thereafter have effect only in such modified form or be of no effect, as case may be; so, however, that any such modification or annulment shall be without prejudice to validity of anything previously done under that rule or notification. 8. Rule 5A of Service Tax Rules, 1994 reads as follows: 5A. Access to registered premises. (1) officer authorised by [Principal Commissioner or Commissioner] in this behalf shall have access to any premises registered under these rules for purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard interest of revenue. (2) Every assessee, shall, on demand make available to officer empowered under sub-rule (1) or audit party deputed by Commissioner or Comptroller and Auditor General of India, or cost accountant or chartered accountant nominated under section 72A of Finance Act, 1994,- (i) records maintained or prepared by him in terms of sub- rule (2) of rule 5; (ii) cost audit reports, if any, under section 148 of Companies Act, 2013 (18 of 2013); and Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 8 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 (iii) income-tax audit report, if any, under section 44AB of Income-tax Act, 1961 (43 of 1961), for scrutiny of officer or audit party, or cost accountant or chartered accountant, within time limit specified by said officer or audit party or cost accountant or chartered accountant, as case may be. 9. From Section 94 of Finance Act, 1994 it would be seen that Central Government has been empowered to make Rules for carrying out provision of Chapter 5 of Finance Act, 1994, which contains provisions in relation to levy of service tax. Therefore, Central Government is empowered to make rules with view to enforce and recover service tax. Sub-Section (2) of Section 94 opens with words In particular, and without prejudice to generality of foregoing power . . 10. specific aspects in respect of which Rules may be framed as enumerated in clauses (a) to (m) of Section 94(2) do not take away general and omnibus power to make Rules conferred by opening words of Section 94 (2). Parliament consciously while enumerating specific matters in respect of which Rules may be framed, preserved general Rule making power of Central Government. only statutory limitation placed on said Rule making power is that Rule(s) should be framed for purpose of enforcing service tax regime. Therefore, power of Central Government to frame rules for carrying out provisions of service tax regime was exhaustive, and there is absolutely nothing to suggest that said power did not encompass power to frame Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 9 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Rule of kind as Rule 5A, as framed w.e.f. 28.12.2007. 11. Turning to Rule 5A, we notice all that it does is to empower Authorized Officer - as authorized by Commissioner, to have access to any premises registered under Service Tax Rules for purpose of carrying out scrutiny, verification and checks as may be necessary to safeguard interest of Revenue. It also obliges every assessee to, on demand, make available to officer empowered under Sub Rule (1), or audit party deputed by Commissioner, or Comptroller and Auditor General of India, or Cost Accountant or Chartered Accountant nominated under Section 72 (A) of Finance Act, 1994 to produce enumerated records and documents for scrutiny of officer or audit party, or Cost Accountant or Chartered Accountant within specified time limit. Without such power in Authorized Officer, and corresponding obligation on assessee, it goes without saying that it would be practically impossible for officers charged with responsibility of enforcing Finance Act, 1994, to effectively enforce provisions of said Act. power vested in Competent Authorities to recover service tax not levied or paid, or short levied or short paid, or erroneously refunded [under Section 73 of Finance Act, 1994] would remain dead letter, if Competent Authority under Act is not empowered in terms of Rule 5A. said Rule 5A is, even otherwise, relatable to Clause (k) of Section 94 (2), since said Rule while casting obligation on assessee to produce records, he is obliged to maintain under Finance Act, 1994, simultaneously empowers Competent Authorities to ensure compliance of said obligation. Thus, we reject submission of learned senior counsel for Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 10 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Petitioner that Central Government lacked authority and competence to frame Rule 5A. 12. next submission of learned counsel for Petitioner is that rule 5A of Service Tax Rules does not survive enactment of CGST Act. In this regard, learned Senior Counsel for Petitioner has drawn our attention to Sections 173 and 174 of CGST Act, which read as follows: 173. Save as otherwise provided in this Act, Chapter V of Finance Act, 1994 shall be omitted. 174. (1) Save as otherwise provided in this Act, on and from date of commencement of this Act, Central Excise Act, 1944 (except as respects goods included in entry 84 of Union List of Seventh Schedule to Constitution), Medicinal and Toilet Preparations (Excise Duties) Act, 1955, Additional Duties of Excise (Goods of Special Importance) Act, 1957, Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, and Central Excise Tariff Act, 1985 (hereafter referred to as repealed Acts) are hereby repealed. (2) repeal of said Acts and amendment of Finance Act, 1994 (hereafter referred to as such amendment or amended Act , as case may be) to extent mentioned in sub-section (1) or section 173 shall not (a) revive anything not in force or existing at time of such amendment or repeal; or (b) affect previous operation of 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 amended Act or repealed Acts or orders under such repealed or amended Acts: Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 11 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Provided that any tax exemption granted as incentive against investment through notification shall not continue as privilege if said notification is rescinded on or after 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 provisions of 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 appeal, review or reference, instituted before on, or after appointed day under said amended Act or repealed Acts and such proceedings shall be continued under said amended Act or repealed Acts as if this Act had not come into force and said Acts had not been amended or repealed; (3) mention of particular matters referred to in sub- sections (1) and (2) shall not be held to prejudice or affect general application of section 6 of General Clauses. Act, 1897 with regard to effect of repeal. (Emphasis supplied) Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 12 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 13. submission of learned Senior Counsel for Petitioner is that Chapter V of Finance Act, 1994 which brought in service tax regime, stands omitted. Thus, provisions of Chapter V of Finance Act, 1994 do not survive enactment of CGST Act. He further submits that Clauses (d) and (e) of Sub Section (2) of Section 174 have to be read in conjunction. Therefore, what is not affected by omission of Chapter V of Finance Act, 1994, is duty, tax, surcharge, fine, penalty, interest which were due, or may become due even after enactment of CGST Act and omission of Chapter V of Finance Act, 1994. He submits that such duty, tax, surcharge, fine, penalty, interest could be only in respect of, and arising out of proceedings already initiated, and ongoing proceedings on date of enactment of CGST Act. In this regard, learned Senior Counsel for Petitioner has laid special emphasis on use of words in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid contained in Clause (e), as also words and any such investigation, inquiry, verification used in same clause. We cannot agree with this submission of learned Senior Counsel for Petitioner. Clause (e) expressly empowers Competent Authorities to initiate and institute even fresh proceedings under omitted chapter V of Finance Act, 1994 and rules framed thereunder, despite said omission by Section 173 of CGST Act. This is clear from use of expression may be instituted, continued or enforced in Clause (e) of Section 174 (2) of Act. Clause (d) of Section 174 (2) saves any duty, tax, surcharge .. as are due or may become due . There is nothing to suggest that duty, tax, surcharge etc. should relate to Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 13 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 proceedings initiated under, inter alia, Chapter V of Finance Act, 1994 before coming into force of CGST Act, and not to proceedings initiated under enactments after coming into force of CGST Act. If this submission of Petitioner were to be accepted, it would mean that all evasions of, inter alia, service tax and all infractions of provisions of Finance Act, 1994 which remained suppressed and uninvestigated up to point of time when, inter alia, said Chapter V of Finance Act was omitted and CGST Act was enacted, would go uninvestigated without violators of law being brought to justice. That, in our view, was clearly not intent and there is nothing to show that Parliament intended to grant blanket immunity to all assessees whose past acts and omissions may, otherwise, fall foul of provisions of, inter alia, Chapter V of Finance Act, 1994. On contrary, it is clear to us that intention of Parliament was clearly to save not only ongoing investigation, inquiry, verification etc. but also to specifically enable initiation of fresh investigation, inquiry verification etc. in respect of acts and omissions relating to inter alia, erstwhile service tax regime. 14. further submission of learned Senior Counsel for Petitioner is that there is no provision in Section 174 to save Service Tax Rules, as it is only Chapter V of Finance Act, 1994 which has been saved for specific purposes mentioned in Clauses (a) to (f) of Section 174 (2). failure of Parliament to mention word Rules , along with Finance Act, 1994 in Section 174 (2), according to Petitioner, means that Service Tax Rules were not saved even for purpose of enforcing saving provisions. We find this submission to be completely meritless. Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 14 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Firstly, Parliament omitted Chapter V of Finance Act, 1994 by amending same. No part of Finance Act, 1994 was repealed by provision of CGST Act. This omission came into effect only from date of enforcement of CGST Act and not earlier. Therefore, Chapter V of Finance Act, 1994 remained on statute book till enforcement of CGST Act. Secondly, even this Amendment of Finance Act, 1994 (by Section 173 of CGST Act) saves what was otherwise provided in Act, which included what is provided in Section 174. Therefore, to extent provisions of Chapter V of Finance Act, 1994 are saved, they do not stand omitted by amendment of Finance Act, 1994. Thirdly, Rules under Chapter V of Finance Act, 1994, were framed, as noticed hereinabove, to carry out provisions of Chapter V of Finance Act, 1994. rules are subordinate legislation and without said Rules, provisions of Chapter V of that Act itself could not be worked. Service Tax Rules were framed under Chapter V of Finance Act, 1994. Those rules are, therefore, saved by Clause (b) of Section 174 (2) which states that, inter alia, anything duly done under Chapter V of Finance Act, 1994 shall not be affected by amendment of Finance Act, 1994. Thus, amendment of Finance Act, 1994 does not affect Service Tax Rules. Fourthly, Section 6 of General Clauses Act which deals with effect of repeal reads as follows: 6. Effect of repeal. - Where this Act, or any [Central Act] or Regulation made after commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless different intention appears, repeal shall not- (a) revive anything not in force or existing at time at which repeal takes effect; or Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 15 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 (b) affect previous operation of any enactment so repealed or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if repealing Act or Regulation had not been passed. (emphasis supplied) 15. From above, it would be seen that repeal of Central Act, unless different convention appears, shall not, inter alia, affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability or penalty, forfeiture or punishment and any such investigation, legal proceeding or remedy maybe instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if repealing Act or regulation have not been passed. Far from exhibiting different intention, Section 174 of CGST Act expressly seeks to preserve powers of Competent Authorities to, inter alia, institute investigation, inquiry etc. In fact, even if Section 174 (2) of CGST Act were not to expressly so provide, said power of Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 16 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Competent Authorities stood preserved by virtue of Section 6 of General Clauses Act. 16. last submission advanced by learned Senior Counsel for Petitioner is that under Sub-Clause (2) of Rule 5A, only specified documents could be called for and not documents as sought by Respondents vide notice dated 06.11.2019, read with notice dated 13.01.2020. We do not find any merit in this submission as well. Rule 5A (2) of Service Tax Rules, as noticed hereinabove, empowers Competent Officer to demand records mentioned (sic: maintained) or prepared in terms of Sub Rule (2) of Rule 5. This takes us to Rule 5 (2) of Service Tax Rules which reads as follows: (2) Every assessee shall furnish to Superintendent of Central Excise at time of filing of return for first time or 31st day of January, 2008, whichever is later, list in duplicate, of- (i) all records prepared or maintained by assessee for accounting of transactions in regard to,- [(a) providing of any service;] (b) receipt or procurement of input services and payment for such input services; (c) receipt, purchase, manufacture, storage, sale, or delivery, as case may be, in regard of inputs and capital goods; (d) other activities, such as manufacture and sale of goods, if any. (ii) all other financial records maintained by him in normal Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 17 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 course of business. 17. Thus, assessee is obliged to maintain and provide all records prepared or maintained by it for accounting of transactions with regard to providing of any service; receipt or procurement of input services and payment for such input services; receipt, purchase, manufacture, storage, sale or delivery, as case may be, in regard to inputs and capital goods; other activities such as manufacture and sale of goods, if any and; all other financial records maintained by him in normal course of business. perusal of notice dated 06.11.2019 shows that Respondents have called for records which Petitioner is obliged to maintain in terms of Rule 5 of Service Tax Rules. Therefore, we do not find merit in this submission either. 18. For all aforesaid reasons, we do not find merit in this petition and same is dismissed. 19. Petitioner is directed to comply with aforesaid notices within next two weeks. VIPIN SANGHI, J SANJEEV NARULA, J MARCH 06, 2020 nk Signature Not Verified Digitally Signed W.P.(C) 2580/2020 Page 18 of 18 By:SAPNA SETHI Signing Date:16.03.2020 18:21:33 Aargus Global Logistics Pvt. Ltd. v. Union of India & Anr