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    <title>2018 (12) TMI 1431 - GUJARAT HIGH COURT</title>
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    <description>Fresh service tax audit proceedings under Rule 5A were challenged on the basis that the saving provisions, including section 174(2)(e), did not appear to preserve that rule for initiating new audits against private entities. The petition relied on an earlier prima facie view on the same question and stated that the present facts were similar. Pending further consideration, the Court granted ad-interim protection and stayed proceedings under the letter dated 12.07.2018 while issuing notice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372662</link>
      <description>Fresh service tax audit proceedings under Rule 5A were challenged on the basis that the saving provisions, including section 174(2)(e), did not appear to preserve that rule for initiating new audits against private entities. The petition relied on an earlier prima facie view on the same question and stated that the present facts were similar. Pending further consideration, the Court granted ad-interim protection and stayed proceedings under the letter dated 12.07.2018 while issuing notice.</description>
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      <pubDate>Mon, 24 Dec 2018 00:00:00 +0530</pubDate>
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