High Court Clarifies Rule 5A(1) Powers: Access vs. Search Under Service Tax Rules, 1994; No Overreach Found.

Power of access the premises of the assessee - Vires of Rule 5A(1) of the Service Tax Rules, 1994 - Access to the premises is a lesser power than the power to search the premises as granted under Section 82 of the Act of 1994. Sub-rule (1), therefore, cannot be construed to mean that, it is in excess of the parent power of searching the premises - HC .....

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