https://www.taxtmi.com/caselaws?id=330277 Rule 5A(1) of the Service Tax Rules was treated as prima facie vulnerable because subordinate legislation cannot override the parent statute and can only operate within Section 82 of the Finance Act. The order also noted that Rule 5A(2) had already been held ultra vires by the Delhi High Court, and that access under sub-rule (1) would serve no useful purpose if demand could not be made under sub-rule (2). As the summons process did not clearly show the required inquiry precondition and the 20 January 2015 circular may not have been followed, the Court granted interim protection against coercive steps. en-us Thu, 14 Jul 2016 00:00:00 +0530 Sat, 19 Nov 2016 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330277 Rule 5A(1) of the Service Tax Rules was treated as prima facie vulnerable because subordinate legislation cannot override the parent statute and can only operate within Section 82 of the Finance Act. The order also noted that Rule 5A(2) had already been held ultra vires by the Delhi High Court, and that access under sub-rule (1) would serve no useful purpose if demand could not be made under sub-rule (2). As the summons process did not clearly show the required inquiry precondition and the 20 January 2015 circular may not have been followed, the Court granted interim protection against coercive steps. Case-Laws Service Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330277