2015 (4) TMI 968

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..... he Respondent : Sri John Varghese, SC JUDGMENT In both these writ petitions, the petitioners challenge Rule 5A of the Service Tax Rules, 1994 as ultra wires to the Finance Act, 1994, as amended. The main ground of challenge against Rule 5A is that the audit that is contemplated under the said Rules is contrary to the provisions of Section 72A of the Finance Act, 1994 as amended. The petitioner q .....

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..... Court. That apart, I notice that in Association of Unified Tele Services Providers and Others v. Union of India and Others - [(2014) 6 SCC 110], the Supreme Court, while dealing with the powers of the CAG in relation to accounts of Union and States, has clarified that the CAG has a duty to examine and satisfy itself that all the Rules and procedures, in respect of Telecom Service Providers in rev .....

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..... er of the petitioners to grant a stay of further proceedings, pursuant to the show cause notices issued to them by the respondents, is not granted and the petitioners are relegated to the alternate remedy of pursuing the show cause notices before the authorities under the Finance Act, 1994, as amended. The writ petitions are admitted only for the purpose of examining the issue of validity of Rule .....

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