[aaykarbhavan] SC stays Travelite India (Delhi HC) judgment striking down service tax rule 5A(2)

SC stays Travelite India (Delhi HC) judgment striking down service tax rule 5A(2)

January 12, 2015[2015] 53 taxmann.com 238 (SC)

Service Tax : Supreme Court stayed operation of judgment of Delhi High Court in Travelite (India) holding that : (a) only type of audit contemplated under law is under section 72A, i.e., a special audit; (b) Parliament did not intend to provide for a general audit that "every assessee" may be subjected to "on demand" under rule 5A(2); and (c) rule 5A(2) of Service Tax rules, 1994 is ultra vires section 94

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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