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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 Section 72A prescribes the conditions meriting such special audit compels the necessary inference that the Parliament did not intend to provide for a general audit that every assessee may be subjected to, on demand . This Court is thus of the opinion .....

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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 FA which pertains to special audit or Section 72 which pertains to assessment or Section 73 which pertains to adjudication or even Section 82 which relates to searches. Under the garb of the rule making power, the Central Government cannot arrogate .....

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