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Power to Conduct Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Apex Court stays the operation of the Delhi High Court judgment and order

Service Tax - By: - CA Surender Gupta - Dated:- 27-9-2016 Last Replied Date:- 30-12-1899 - Hon ble Delhi High Court in the matter of Travelite (India) Versus UOI And Others [2014 (8) TMI 200 - DELHI HIGH COURT] has held that, …..The fact that .....

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that any attempt to include provision for such a general audit through the back-door, such as through the impugned rule, is ultra-vires the rule making power conferred under Section 94(1). Rule 5A(2) must consequently be struck down. Hon ble Apex Co .....

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i High Court has held that, Tested on the above legal principles, the Court has no hesitation in concluding that Rule 5A(2) exceeds the scope of the provisions under the FA. This is the result whether Rule 5A(2) is tested vis-a-vis Section 72A of the .....

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