2016 (7) TMI 875

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erjee Mr. Snehashis Sen For the Respondent : Mr. Kaushik Chanda, Ld. Addl. Sol. Gen. Mr. Siddhartha Bhattacharyya ORDER Vires of Rule 5A(1) of the Service Tax Rules, 1994 is under challenge on the ground that the same is contrary to Section 82 of the Finance Act. Law is well settled that a subordinate legislation which owes its origin to an enactment cannot supplant but only supplement....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... shall, however, be free to take recourse to Section 82 of the Finance Act in accordance with law. It further appears that summons have been issued to the petitioner requiring its presence at an office in Chennai with required documents. The petitioner shall be at liberty to respond to such summons and to make available the required documents. The respondents may proceed in accordance with law ....