03 June 2016
Delhi High Court strike down new Rule 5A(2) of Service Tax Rules
Contributing for ease of doing business. Today, (03.06.2016), the Delhi High Court delivered a landmark Judgment [Mega Cab v UOI and Anr. in WP(C) 5192/2015] - no more audit of assesse records by the Central Excise and Service Tax Department as well as CAG and strike down new Rule 5A(2) of Service Tax Rules as ultra vires to the Finance Act, 1994.