1. Mr. Anand Nainawati, learned advocate for the petitioner, inter alia, submitted that the impugned show cause notice dated 13th March, 2018 has been issued under section 73 of the Finance Act, 1994. It was submitted that the provisions relating to service tax contained in the Finance Act, 1994 have been repealed by virtue of section 173 of the Central Goods and Service Tax Act, 2017 and hence, the impugned show cause notice is without jurisdiction.

2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 20th February, 2019. By way of ad-interim relief, further proceedings pursuant to the impugned show cause notice dated 13th March, 2018 are hereby stayed.

Direct Service is permitted.