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Service Tax Audit By Tax Authorities: Valid Or Ultra Vires?

Published on Thu, Aug 14,2014 | 21:17, Updated at Thu, Aug 14 at 21:17Source : 

This indirect tax update by SKP is with respect to service tax audits being undertaken by the tax authorities for selected assessees. Rule 5A(2) of the Service Tax Rules, 1994, and various instructions issued for conducting audits allow the officers to visit the premises of the assessees to collect data, scrutinise transactions, etc. In this context, recently the validity of Rule 5A of the Service Tax Rules, 1994, was challenged in the case of Travelite (India) vs Union of India and Others W.P.(C) 3774/2013 (Delhi High Court). For more please read the attached report by SKP.

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Attachments : SKP Tax Alert - V7I7 - Service tax audit by tax authorities - valid or ultra vires .pdf

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