Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Power to Audit under Service Tax - Scope of Rule 5A(2) of ...

Case Laws     Service Tax

June 4, 2016

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) - officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG cannot seek production of the documents mentioned therein on demand - The provisions are unconstitutional - HC

View Source

 


 

You may also like:

  1. Power to Conduct Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Apex Court stays the operation of the Delhi High...

  2. Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

  3. Reverse Charge (RCM) - Constitutional validity of the provision of sub-Clause (iv) of Rule 2 (1)(d) of Service Tax Rules, 1994 - Period from 2002-03 to 2004-05 - Rule 2...

  4. Power of service tax department to Audit and seek information - Post GST era - The said Rule 5A is, even otherwise, relatable to Clause (k) of Section 94 (2), since the...

  5. Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e) of the Cenvat Credit Rules, 2004 - recipient of...

  6. 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...

  7. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  8. Power to Audit under Service Tax - Declaration sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 is arbitrary and in conflict with provisions of Section...

  9. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  10. Whether service tax paid by the Appellant in accordance with Rule 2(1)(d)(iii) of Service Tax Rules, 1994 as recipient of ‘Insurance Auxiliary service’ and then...

  11. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

  12. PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of...

  13. Service tax liability - recipient of services - Since parent company does not have any office or establishment in India, by virtue of the provisions of Section 66A of...

  14. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  15. Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated...

 

Quick Updates:Latest Updates