TMI BlogEA-2000service tax audit under GST RegimeX X X X Extracts X X X X X X X X Extracts X X X X ..... Is service tax audit under EA-2000 in GST regime is possible, what does the savings clause in GST mentions about it? Will the service tax be covered in the GST audits beginning April 2019? - Reply By KASTURI SETHI - The Reply = Dear Querist, Query-wise reply is as under:- (i) Yes. 100%. (ii) Section 174 of CGST Act, 2017 (Appended below) (iii) Yes. Saving Section is for all p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes in order to safeguard revenue. On 12.10.18, Gauhati High Court has held in favour of the department on this issue in the case of M/s. Mascote Entrade Pvt. Ltd. Vs.UOI two others. = 2017 (12) TMI 1070 - GUWAHATI HIGH COURT - Reply By YAGAY andSUN - The Reply = Gujarat HC Stays Service Tax Audit Post-GST Rollout The Gujarat High Court has stayed a communication to submit Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax audit report against the petitioners, M/s OWS Warehouse Services LLP. = 2018 (10) TMI 1008 - GUJARAT HIGH COURT Before the High Court, the petitioner has challenged the communication issued by the Comptroller and Auditor General of India calling upon the petitioner to submit Service Tax audit at the hands of the officers of the CAG. The petitioner submitted that the Union of India has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked for the 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, the reference to the said order of this Court is made and the proceedings before the High Court have stayed. After analyzing Section 173 of the CGST Act , Justice Akil Kureshi and Justice B N Karia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted that clause of Subsection (2) of Section 174 and other clauses would, prima facie, show that there was no saving of Rule 5A in such manner that fresh proceedings for audit could be initiated in exercise of powers under the said Rule. We, therefore, have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994 , the CAG can carry out compulsory Service Tax audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of private agencies like the petitioner. Under the circumstances, issue Notice, returnable on 28.11.2018. By way of ad interim relief, the impugned order dated 09.10.2018 is stayed. In other words, the CAG shall not carry out any further Service Tax audit of the petitioner. Direct service permitted, the bench said. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sethi. The Court only gives stay order. But on arguments it may be decided otherwise. - Reply By KASTURI SETHI - The Reply = Sir, Moreover, litigation is not a cake walk. Govt. has so many arrows (of law) in its armoury. Every case law has its own background, facts circumstances. One should not be a victim of trajectory of legal words. - Reply By Vishal Shekhar - The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = What remedies one service tax assessee has, if he is nit registered in GST, but was registered in Service Tax - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = If the threshold limit exceeds register with GST now. However you have to face the consequences for non registration, non levying of tax etc - Reply By KASTURI SETHI - The Reply = Rightly advised by Sh.Govindarajan Sir. I further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... add that if any rule is set aside by any court the department does not sit idle. The department fights such cases up to Supreme Court. Meanwhile, all assessees comply with in routine manner till the final decision of the Supreme Court. Latest news is that Delhi High Court has fixed date on this very issue.. Litigation will go on. Govt work will not suffer. Neither any court wants that Govt work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should suffer. - Reply By KASTURI SETHI - The Reply = Decision of Kolkata High Court regarding conducting Service Tax Audit by the department M/s. Gitanjali Vacationville Private Limited anr. Vs. The Union of India anr. = 2019 (1) TMI 917 - CALCUTTA HIGH COURT - EA-2000service tax audit under GST Regime - Query Started By: - Vishal Shekhar Dated:- 20-12-2018 Service Tax - Got 8 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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