https://www.taxtmi.com/highlights?id=36232 Power of access the premises of the assessee - Vires of Rule 5A(1) of the Service Tax Rules, 1994 - Access to the premises is a lesser power than the power to search the premises as granted under Section 82 of the Act of 1994. Sub-rule (1), therefore, cannot be construed to mean that, it is in excess of the parent power of searching the premises - HC en-us Wed, 06 Sep 2017 09:44:58 +0530 Wed, 06 Sep 2017 09:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36232 Power of access the premises of the assessee - Vires of Rule 5A(1) of the Service Tax Rules, 1994 - Access to the premises is a lesser power than the power to search the premises as granted under Section 82 of the Act of 1994. Sub-rule (1), therefore, cannot be construed to mean that, it is in excess of the parent power of searching the premises - HC Highlights Service Tax Wed, 06 Sep 2017 09:44:58 +0530 https://www.taxtmi.com/highlights?id=36232