CA Sumit Grover
In August,2014, Hon’ble High Court of Delhi in the matter of UNION OF INDIA & ORS. v. M/S TRAVELITE (INDIA) pronounced that the service tax audits conducted u/r 5A(2) of Service tax rules, 1994 are not valid in law.
Thereafter, department moved to SC against the impugned judgement. The matter was admitted by the court and on 18th Dec’14, Hon’ble Apex Court has granted a stay on the operation of the judgement made by High Court.
It would be quite interesting to see the fate of service tax audits in the eyes of this case. And it might become a landmark judgement with respect to service tax audits conducted by department since inception.
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