Delhi HC allows Service Tax Audit Amid Rule 5A Challenge

Hardicon Ltd. Vs Union of India (Delhi High Court) In a recent case, Hardicon Ltd. contested a service tax audit initiated against them for the period 2012-2013 to 2017-2018. The crux of the matter revolves around the validity of Rule 5A of the Service Tax Rules, 1994, which is under scrutiny. This article delves into the intricacies of the case and the Delhi High Court’s decision to allow the audit proceedings to continue despite the ongoing challenge to the rule’s validity. Analysis: Hardicon Ltd.’s plea sought the quashing of the service tax audit initiated by a letter dat...