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2016 (9) TMI 1112 - SUPREME COURT OF INDIA

2016 (9) TMI 1112 - SUPREME COURT OF INDIA - TMI - Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Power to demand documents - Apex Court stayed the decision of the High Court [2016 (6) TMI 163 - DELHI HIGH COURT] wherein the hon'ble high court had declared the amendment to the Rule 5A and Circular No. 181/7/2014-ST dated 10th December 2014 as ultra virus and struck down these provisions. - Petition(s) for Special Leave to Appeal (C) .....

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