https://www.taxtmi.com/caselaws?id=243347 The court upheld the validity of Rule 5A(2) of the Service Tax Rules, 1994, and the impugned intimation for conducting the audit, finding them in compliance with Section 72-A of the Finance Act, 1994. The court dismissed all writ petitions, concluding that the existing provisions adequately regulate the audit process. It was determined that the audit would be conducted by a qualified Chartered Accountant, ensuring transparency and compliance with accounting standards. The petitioners' request for costs was also denied as the court found no merit in their arguments. en-us Thu, 19 Dec 2013 00:00:00 +0530 Mon, 20 Jul 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243347 The court upheld the validity of Rule 5A(2) of the Service Tax Rules, 1994, and the impugned intimation for conducting the audit, finding them in compliance with Section 72-A of the Finance Act, 1994. The court dismissed all writ petitions, concluding that the existing provisions adequately regulate the audit process. It was determined that the audit would be conducted by a qualified Chartered Accountant, ensuring transparency and compliance with accounting standards. The petitioners' request for costs was also denied as the court found no merit in their arguments. Case-Laws Service Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243347