https://www.taxtmi.com/article/detailed?id=6007 A prior high-court judgment had declared Rule 5A(2) ultra vires for creating a general audit mechanism contrary to the statutory scheme limiting audits to special audits; that judgment is now stayed. The tax administration has issued a circular asserting that Rule 5A(2) supplies statutory backing for departmental service tax audits and officer-led scrutiny of records, and the administration retains statutory powers to summon records and conduct enforcement actions. Pending final determination, departmental audits under Rule 5A(2) remain operable under the stay and administrative guidance. en-us Tue, 13 Jan 2015 07:52:08 +0530 Tue, 13 Jan 2015 07:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6007 A prior high-court judgment had declared Rule 5A(2) ultra vires for creating a general audit mechanism contrary to the statutory scheme limiting audits to special audits; that judgment is now stayed. The tax administration has issued a circular asserting that Rule 5A(2) supplies statutory backing for departmental service tax audits and officer-led scrutiny of records, and the administration retains statutory powers to summon records and conduct enforcement actions. Pending final determination, departmental audits under Rule 5A(2) remain operable under the stay and administrative guidance. Articles Service Tax Tue, 13 Jan 2015 07:52:08 +0530 https://www.taxtmi.com/article/detailed?id=6007