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Service Tax Department Cannot Conduct Audits of Assessees: HC
Case Law Details
- Case Name
- Mega Cabs Pvt. Ltd. Vs Union Of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Delhi High Court has held as Under after hearing the revenue and assessee and considering their submissions :-
Resultantly, the Court:
(i) declares Rule 5A(2) as amended in terms of Notification No. 23/2014- Service Tax dated 5th December 2014 of the Central Government, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of the documents mentioned therein on demand is ultra vires the FA and, therefore, strikes it down to that extent;
(ii) holds that the expression ‘verify‘ in Section 94 (2)...
Fantastic; Does it equally apply to Departmental Audits of Central Excise, too ?