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C&AG Service Tax Audit Stayed: Rule 5A of Service Tax Rules Not Preserved Under CGST Act Section 174(2.

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....Service Tax audit(C&AG Audit) of a private agency - as per Section 174(2) of CGST Act, there was no saving of Rule 5A of STR in such manner that fresh proceedings for audit could be initiated in exercise of powers under the said Rule - order for C&AG Audit was stayed and notice issued....