This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Service Tax Audits by Department – A Detailed Legal Analysis
Case Law Details
- Case Name
- Mega Cabs Pvt. Ltd. Vs Union Of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Major Issues to be Decided:-
a) Whether Section 94(1) read with Section 94 (2)(k) of the Finance Act, 1994 (‘FA’) to the extent that the amended Rule 5A(2) empowers deputing departmental officers or officers from the Comptroller and Auditor General of India (‘CAG’) to ‘demand’ documents mentioned therein is in Conflict with Section 72A of the FA?
b) Constitutional validity of Section 94(2)(k) of the FA
c) Sanctity of Circular No. 181/7/2014-ST dated 10th December 2014 authorising the Departmental Officers to audit Service Tax Assessee in ter...
Author Info
