TaxTMI 
TaxTMI 
Is service tax audit under EA-2000 in GST regime is possible, what does the savings clause in GST mentions about it? Will the service tax be covered in the GST audits beginning April 2019?
EA-2000service tax audit under GST Regime
20 Dec 2018 
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Service tax audit under GST: saving clause may preserve legacy audits, but courts show conflicting stances on compulsory CAG audits.
Service tax audits may be pursued post-GST where the saving clause preserves departmental powers, but high courts have diverged: some sustain legacy audits while others stayed CAG-initiated compulsory audits, creating uncertainty. Assessees not registered under GST but previously under service tax must evaluate registration obligations and comply with filings while litigation over audit powers proceeds. (AI Summary)
Service tax audits may be pursued post-GST where the saving clause preserves departmental powers, but high courts have diverged: some sustain legacy audits while others stayed CAG-initiated compulsory audits, creating uncertainty. Assessees not registered under GST but previously under service tax must evaluate registration obligations and comply with filings while litigation over audit powers proceeds. (AI Summary)