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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Power to conduct Service Tax Audit – Validity of Rule 5A of ...


High Court Strikes Down Rule 5A of Service Tax Rules, 1994; Limits Broad Audit Powers Over Assessees.

August 6, 2014

Case Laws     Service Tax     HC

Power to conduct Service Tax Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Parliament did not intend to provide for a general audit that “every assessee” may be subjected to, “on demand” - Rule 5A struck down - HC

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