2018 (12) TMI 1431 - HC - Service Tax

Service tax audit of private agencies - whether with the aid of Rule 5A of the Service Tax Rules 1994 the CAG can carry out the compulsory service tax audit of private agencies like the petitioner? - Held that - The respondent no.1 shall not carry out any further service tax audit of the petitioner till next order - interim relief granted - Issue Notice returnable on 24.1.2019.

Summary

The Gujarat High Court observed that there was doubt whether the CAG could conduct service tax audit of private agencies like the petitioner using Rule 5A of the Service Tax Rules, 1994. The Court stayed further audit proceedings in the petitioner's case until further notice.