2015 (11) TMI 838

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : Sri. S.V. GIRIKUMAR, AGA ORDER Petitioner apprehending that there is likelihood o f a statutory audit being conducted in the course of excise of jurisdiction of access to a registered premises under Rule 5A of the Service Tax Rules, 1994, (for short 'Rules') as indicated in the notice dated 3.7.2015, Annexure-A, has presented this petition. 2. The indication of conducting a s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atutory audit as per the departmental instructions in regard to audit and has no relation to any audit conducted by CAG Office (CERA), if any." 4. The aforesaid contents of the notice Annexure-A, indicates that the petitioner is required to comply with Rule 5A of the Rules in as much as providing access to its registered premises so as t o assist the audit party in discharge of duties assigned ....