Rule 5(2) Ultra Vires; Service Tax Dept /CAG cannot Audit: HC

Grounds of Appeal

1. The challenge in this petition by Mega Cabs Private Limited is to Rule 5A(2) of the Service Tax Rules, 1994 (ST Rules) as amended by the Service Tax (Third Amendment) Rules, 2014 made by the Central Government in terms of a Notification No. 23/2014-Service Tax dat

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