Service Tax audit of a private agency after migration to GST - ...
Service Tax Rule 5A Audit Invalid Post-GST Transition, No Provision for New Proceedings Under Old Rule.
October 20, 2018
Case Laws Service Tax HC
Service Tax audit of a private agency after migration to GST - Rule 5A of the Service Tax Rules, 1994 - 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.
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