201412.06
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Rule 5 A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

It is pertinent to note that very recently , the Honourable High Court of Delhi   in the case of Travelite (India) vs. UOI & Ors,  while  quashing Rule 5A(2) of the Service Tax Rules and  the CBEC Instructions prescribing the manner of  an  audit and the records that can be called for by the authorities,  held…