High Court declares Rule 5A(2) of Service Tax Rules unconstitutional; limits authority of Service Tax Department officers.

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....Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG cannot seek production of the documents mentioned therein on demand - The provisions are unconstitutional - HC....