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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Power of CAG to conduct service tax audit of private party - ...


High Court Invalidates CAG's Authority to Audit u/r 5A of Service Tax Rules, Quashes 2019 Audit Notice.

February 1, 2021

Case Laws     Service Tax     HC

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 10.01.2019 seeking audit of petitioner’s accounts is not contemplated under the provisions of Rule 5A of the Service Tax Rules, 1994. - Notice for audit quashed - HC

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