Service Tax Audits by Department – A Detailed Legal Analysis

Major Issues to be Decided:-

a) Whether Section 94(1) read with Section 94 (2)(k) of the Finance Act, 1994 (‘FA’) to the extent that the amended Rule 5A(2) empowers deputing departmental officers or officers from the Comptroller and Auditor General of India (‘CAG’) to ‘demand’ documents mentioned therein is in Conflict with Section 72A of the FA?

b) Constitutional validity of Section 94(2)(k) of the FA

c

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