High Court Invalidates CAG's Authority to Audit u/r 5A of Service Tax Rules, Quashes 2019 Audit Notice.

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....Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated 10.01.2019 seeking audit of petitioner’s accounts is not contemplated under the provisions of Rule 5A of the Service Tax Rules, 1994. - Notice for audit quashed - HC....