https://www.taxtmi.com/caselaws?id=369034 After the CGST Act, 2017 came into force, the Court noted that Chapter V of the Finance Act, 1994 had been omitted and examined the repeal-and-saving clause in Section 174. On a prima facie reading, it expressed serious doubt whether Rule 5A of the Service Tax Rules, 1994 continued to authorise a fresh service tax audit against a private entity. Finding a prima facie case for protection, the Court stayed the impugned communication and restrained further audit proceedings pending notice. en-us Wed, 17 Oct 2018 00:00:00 +0530 Fri, 12 Jul 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369034 After the CGST Act, 2017 came into force, the Court noted that Chapter V of the Finance Act, 1994 had been omitted and examined the repeal-and-saving clause in Section 174. On a prima facie reading, it expressed serious doubt whether Rule 5A of the Service Tax Rules, 1994 continued to authorise a fresh service tax audit against a private entity. Finding a prima facie case for protection, the Court stayed the impugned communication and restrained further audit proceedings pending notice. Case-Laws Service Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369034