https://www.taxtmi.com/caselaws?id=328454 The court declared Rule 5A(2) of the Service Tax Rules, 1994, as amended, allowing officers to demand documents without specific reasons, as ultra vires the Finance Act and struck it down. Additionally, the court held that Section 94(2)(k) of the Finance Act does not empower departmental officers to conduct audits. Circular No. 181/7/2014-ST and a letter from the Commissioner of Service Tax, based on the invalidated provisions, were also deemed ultra vires and quashed. Other related circulars and manuals were similarly declared invalid for justifying audits. en-us Fri, 03 Jun 2016 00:00:00 +0530 Tue, 17 Jan 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328454 The court declared Rule 5A(2) of the Service Tax Rules, 1994, as amended, allowing officers to demand documents without specific reasons, as ultra vires the Finance Act and struck it down. Additionally, the court held that Section 94(2)(k) of the Finance Act does not empower departmental officers to conduct audits. Circular No. 181/7/2014-ST and a letter from the Commissioner of Service Tax, based on the invalidated provisions, were also deemed ultra vires and quashed. Other related circulars and manuals were similarly declared invalid for justifying audits. Case-Laws Service Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328454