2016 (9) TMI 1112 - SCH - Service Tax

Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Power to demand documents - Apex Court stayed the decision of the High Court 2016 (6) TMI 163 - DELHI HIGH COURT wherein the hon ble high court had declared the amendment to the Rule 5A and Circular No. 181/7/2014-ST dated 10th December 2014 as ultra virus and struck down these provisions.

Summary

The Supreme Court of India issued an order for a stay on the operation of a judgment passed by the High Court in Writ Petition(C) No. 5192 of 2015. The case was tagged with Special Leave Petition (Civil) No. 34872 of 2014.