High Court clarifies Rule 5A: Audit teams can access documents but cannot conduct on-site audits at premises.

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....Power to conduct service tax audit - Thought, Rule 5A only providing access to the registered premises as also to the documents demanded for scrutiny by the Audit party, the apprehension of the petitioner that audit team is likely to conduct an audit at the registered premises of the petitioner under the Service Tax Rules, is misconceived - HC....