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Service Tax - Highlights / Catch Notes

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Power to conduct Service Tax Audit – Validity of Rule 5A of ...

Service Tax

August 6, 2014

Power to conduct Service Tax Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Parliament did not intend to provide for a general audit that “every assessee” may be subjected to, “on demand” - Rule 5A struck down - HC

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