TMI Blog2015 (11) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to comply with Rule 5A of the Rules in as much as providing access to its registered premises so as to assist the audit party in discharge of duties assigned as per departmental instructions. Even according to learned counsel Rule 5A of the Rules does not permit conducting an Audit but only providing access to the registered premises as also to the documents demanded for scrutiny by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onducting a service tax audit as set out in the subject to the notice Annexure-A, makes reference to an Internal Audit Group No. LG-I which is directed to conduct audit of petitioner in terms of Rule 5A of the Rules, for the year 2010-2011, has requested that certain set of documents duly self- certified may be furnished to the office. 3. At clause No.3 in the said notice, a request i s made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies assigned as per departmental instructions. Even according to learned counsel Rule 5A of the Rules does not permit conducting an Audit but only providing access to the registered premises as also to the documents demanded for scrutiny by the Audit party. Therefore, the apprehension of the petitioner that audit team is likely to conduct an audit at the registered premises of t he petitioner unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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