https://www.taxtmi.com/caselaws?id=369042 Ad interim relief was granted staying the communication directing a Service Tax audit by the CAG, as the Court found a prima facie doubt whether fresh audit proceedings could still be initiated under Rule 5A of the Service Tax Rules, 1994 after repeal and the saving framework under the CGST Act, 2017. The Court held that the authority to compel audit of a private agency through the impugned communication required closer examination, and the saving provisions did not clearly preserve power for fresh proceedings. The CAG was restrained from carrying out any further Service Tax audit of the petitioner. en-us Wed, 17 Oct 2018 00:00:00 +0530 Mon, 13 May 2019 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369042 Ad interim relief was granted staying the communication directing a Service Tax audit by the CAG, as the Court found a prima facie doubt whether fresh audit proceedings could still be initiated under Rule 5A of the Service Tax Rules, 1994 after repeal and the saving framework under the CGST Act, 2017. The Court held that the authority to compel audit of a private agency through the impugned communication required closer examination, and the saving provisions did not clearly preserve power for fresh proceedings. The CAG was restrained from carrying out any further Service Tax audit of the petitioner. Case-Laws Service Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369042