Regarding VAT and service tax shown as expense in profit and loss in F.Y 2017-18 and F.Y 2018-19

I have come across one Financial statements of pvt. ltd company (Nature of business-construction of commercial building) for F.Y 2017-18 and F.Y 2018-19 where VAT and service tax shown as expense in profit and loss account as well as an amount of VAT and service tax in B/S. Why VAT and service tax shown if these are abolished after introduction of gst? Please guide.