Section 173 ended service tax under the Finance Act, 1994.
Key points
- Under section 173 of the CGST Act, 2017, save as otherwise provided, Chapter V of the Finance Act, 1994 — the service tax law — is omitted from 01.07.2017.
The provisions
173Amendment of Act 32 of 1994
Statutory text
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
* Enforced w.e.f. 1st July, 2017 .
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- When did service tax end?
- On 01.07.2017, when section 173 of the CGST Act omitted Chapter V of the Finance Act, 1994.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Pending service tax proceedings continue under section 174(2) and the transitional provisions of section 142.