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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax audit coverage expanded to additional specified services and significant refund claimants, increasing enforcement capacity.</h1> The Commissionerate expanded service tax audit activity to include previously sparsely audited categories-GTA, cargo handling and packaging, outdoor caterers, mandap keepers, custom house agents, computer training institutes, broadcasting agencies, event management, tour operators and architects-while continuing audits in major service sectors. It also directed targeted audits of entities claiming significant refunds under Rule 5 of the CENVAT Rules and augmented administrative capacity by adding two audit teams to the existing eight.

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