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2019 (8) TMI 1082 - HC - GSTService Tax audit of a private agency - Rule 5A of the Service Tax Rules, 1994 - The issue covered by the decision in the case of M/S OWS WAREHOUSE SERVICES LLP THROUGH ASADULLAH SIDDIQUE S/O VASIULLAH SIDDIQUE VERSUS UNION OF INDIA [2018 (10) TMI 1008 - GUJARAT HIGH COURT] where it was held that There was no saving of Rule 5A in such manner that fresh proceedings for audit could be initiated in exercise of powers under the said Rule. We, therefore, have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out compulsory Service Tax audit of private agencies like the petitioner. Let NOTICE be issued to the respondents returnable on 17/10/2019.
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