https://www.taxtmi.com/article/detailed?id=5773 The Delhi High Court held Rule 5A ultra vires and confined the power to initiate service tax audits to the statute, requiring the Commissioner to have reasons to believe specified conditions-misdeclaration of taxable value, irregular or fraudulent credit utilisation, or dispersed operations-before directing a chartered or cost accountant to audit an assessee's accounts; routine, unexplained demands for voluminous records or self-prescribed annexures do not satisfy these statutory preconditions. en-us Thu, 07 Aug 2014 12:37:19 +0530 Thu, 07 Aug 2014 12:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5773 The Delhi High Court held Rule 5A ultra vires and confined the power to initiate service tax audits to the statute, requiring the Commissioner to have reasons to believe specified conditions-misdeclaration of taxable value, irregular or fraudulent credit utilisation, or dispersed operations-before directing a chartered or cost accountant to audit an assessee's accounts; routine, unexplained demands for voluminous records or self-prescribed annexures do not satisfy these statutory preconditions. Articles Service Tax Thu, 07 Aug 2014 12:37:19 +0530 https://www.taxtmi.com/article/detailed?id=5773