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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Jurisdiction/power to conduct audit - to conduct audit Rule 5A ...


Jurisdiction to Conduct Audits u/r 5A of Service Tax Rules Post-CGST Act 2017 Reviewed; No Interim Relief Granted.

July 6, 2019

Case Laws     Service Tax     HC

Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed consideration - grant of interim relief at this stage would prevent the respondents from carrying out audit as permitted under Rule - no stay at this stage

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