https://www.taxtmi.com/caselaws?id=347529 The Court held that Rule 5A(1) of the Service Tax Rules, 1994 is not ultra vires the Finance Act, 1994 as it falls within the scope of Section 82, granting officers access to premises for scrutiny. The Court also found that the actions taken by respondent no. 2, including issuing Summons and conducting investigations, were within their jurisdiction and not excessive. Consequently, the Court dismissed the writ petition against the petitioner, denying the request for a stay of the judgment. en-us Fri, 01 Sep 2017 00:00:00 +0530 Tue, 05 Sep 2017 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347529 The Court held that Rule 5A(1) of the Service Tax Rules, 1994 is not ultra vires the Finance Act, 1994 as it falls within the scope of Section 82, granting officers access to premises for scrutiny. The Court also found that the actions taken by respondent no. 2, including issuing Summons and conducting investigations, were within their jurisdiction and not excessive. Consequently, the Court dismissed the writ petition against the petitioner, denying the request for a stay of the judgment. Case-Laws Service Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347529