https://www.taxtmi.com/caselaws?id=393667 The court upheld the validity of Rule 5A of the Service Tax Rules, 1994, rejecting the Petitioner's claims that it exceeded the rule-making power of the Central Government under the Finance Act, 1994. Additionally, the court ruled that Rule 5A remains applicable post the enactment of the Central Goods and Services Tax Act, 2017, allowing for the continuation of investigations and verifications. The court also affirmed the jurisdiction and authority of the Respondents in issuing notices demanding necessary records from the Petitioner. Ultimately, the court dismissed the petition and directed the Petitioner to comply with the notices within two weeks. en-us Fri, 06 Mar 2020 00:00:00 +0530 Fri, 26 Feb 2021 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393667 The court upheld the validity of Rule 5A of the Service Tax Rules, 1994, rejecting the Petitioner's claims that it exceeded the rule-making power of the Central Government under the Finance Act, 1994. Additionally, the court ruled that Rule 5A remains applicable post the enactment of the Central Goods and Services Tax Act, 2017, allowing for the continuation of investigations and verifications. The court also affirmed the jurisdiction and authority of the Respondents in issuing notices demanding necessary records from the Petitioner. Ultimately, the court dismissed the petition and directed the Petitioner to comply with the notices within two weeks. Case-Laws Service Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393667