In the case of Mega Cabs Pvt. Ltd. Vs. Union Of India & Ors. dated 03.06.2016 , Honorable Delhi High Court has Declared Rule 5A(2) of the Service Tax Rules, as amended, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of the documents mentioned therein on demand, as ultra vires the Finance Act and, therefore, struck it down to that extent.
On Appeal by the department against the Ruling, Honorable Supreme Court has stayed the operation of judgment in the case of Mega Cabs Pvt. Ltd. Vs. Union Of India & Ors. dated 03.06.2016.
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