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    <title>EA-2000service tax audit under GST Regime</title>
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    <description>Service tax audits may be pursued post-GST where the saving clause preserves departmental powers, but high courts have diverged: some sustain legacy audits while others stayed CAG-initiated compulsory audits, creating uncertainty. Assessees not registered under GST but previously under service tax must evaluate registration obligations and comply with filings while litigation over audit powers proceeds.</description>
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