TMI Blog2019 (8) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ld 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 of private agencies like the petitioner. Let NOTICE be issued to the respondents returnable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of OWS Warehouse Services LLP (supra). The interim order reads thus : 5. Counsel for the petitioner submitted that thereafter, Rule 5A of the Service Tax Rules, 1994 was amended. The amended Rule also came to be challenged before the Delhi High Court in case of Mega Cabs Pvt. Ltd. v. Union of India. The Delhi High Court again struck down the Rule in judgment reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Act provides that save and otherwise provided in the said Act, Chapter V of the Finance Act, 1994, shall be omitted. Section 174 of the CGST Act contains Repeal and Saving Clauses. Subsection (1) thereof provides that save and otherwise provided, on and from the date of commencement of the said Act, several Acts mentioned therein would stand repealed. Subsection (2) of Section 174 is a Savi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; 8. A perusal of the said clause of Subsection (2) of Section 174 and other clauses would, prima facie, show that there was no saving of Rule 5A in such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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