2014 (9) TMI 1121

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....itika, Ms. Astha Jain and Rahul Kaushik, for the Respondent. ORDER In this writ petition the notice dated 16-2-2011 issued by the Superintendent (Audit), Group-B-VI from the office of the Commissioner of Service Tax, Delhi is under challenge. The said notice is on the subject of intimation for conducting service tax audit. The said notice dated 16-2-2011 refers to an earlier letter dated 28-12-2....

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....ing power conferred under Section 94(1) of the Finance Act, 1994. The said challenge was upheld and the Division Bench concluded that Rule 5A(2) was ultra vires the Finance Act and was void. 3. Inasmuch as Rule 5A(2) of the said Rules has been struck down by a Division Bench of this Court in Travelite (India) (supra), the present petition would also have to be allowed inasmuch as the notice,....