TMI Blog2018 (10) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... bts 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. Issue Notice, returnable on 28.11.2018. - R/SPECIAL CIVIL APPLICATION NO. 16226 of 2018 - - - Dated:- 17-10-2018 - MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Petitioner (s) : MR J.K. Mittal With Mr Hardik P Modh And MR Amit Laddha (5344) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner is a limited liability partnership firm and is engaged in the business of providing services to the industries of polymer and associated products. The petitioner, on behalf of such industries, sets up warehouse service centers and provides suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmunication in question be covered within the powers of the Commissioner as envisaged under subrule (1) of Rule 5A, which empowers the Commissioner to authorize any person to carry out the inquiry with respect to the accounts of an assessee. Whether such authorized persons can be an outsider of the organization of the Commissioner would also be an issue. 4. Counsel for the petitioner pointed out that the Union of India has asked for transfer of such petitions along with other proceedings filed before different High Courts. Our attention was drawn to an order dated 31.08.2018 passed by the Supreme Court, in which, reference to the said order of this Court is made and the proceedings before the High Court have been stayed. The stay gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Subsection (2) of Section 174 is a Saving Clause and it inter alia provides that the amendment of the Finance Act, 1994 to the extent mentioned in Subsection (1) of Section 173, shall not revive anything not in force or existing at the time of such amendment or repeal. Clause (e) of this Saving Clause reads as under; ( e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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