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![Empowering Officers from CAG to conduct Audit of Service Tax Assessee is ulra vires to Finance Act; Delhi HC strikes down Rule 5A(2) of the Service Tax Rules [Read Judgment] Empowering Officers from CAG to conduct Audit of Service Tax Assessee is ulra vires to Finance Act; Delhi HC strikes down Rule 5A(2) of the Service Tax Rules [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg)
Empowering Officers from CAG to conduct Audit of Service Tax Assessee is ulra vires to Finance Act; Delhi HC strikes down Rule 5A(2) of the Service Tax Rules [Read Judgment]
In a significant ruling, the division of bench of Delhi High Court declared that Rule 5A(2) as amended in terms of Notification No. 23/2014- Service...