Case Law Details
Oil Field Warehouse and Service Ltd Vs Union of India (Gujarat High Court)
High Court stayed CAG audit of a private limited company providing warehouse and logistical support services in SEZ. CAG was directed not to carry out any further Service Tax audit of petitioner.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
1. The petitioner is a limited Company and is engaged in the business of providing material management and logistical requirements of oil and natural gas industries. The petitioner, on behalf of such industries, sets up warehouse service centers and provides support services in Special Economic Zones.
2. The petitioner has challenged the communication issued by the Comptroller and Auditor General of India (“the CAG”, for short) calling upon the petitioner to submit Service Tax audit at the hands of the officers of the CAG.
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