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Therefore, there are serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out compulsory Service Tax audit of private agencies like the petitioner. Notices issued and by way of ad-interim relief, CAG shall not carry out any further Service Tax audit of the petitioner.

Shanti Prime Publication Pvt. Ltd.

Service Tax— A perusal of the said clause of Subsection (2) of Section 174 and other clauses would, prima facie, show that there was no saving of Rule 5A in such manner that fresh proceedings for audit could be initiated in exercise of powers under the said Rule. Therefore, there are serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out compulsory Service Tax audit of private agencies like the petitioner. Notices issued and by way of ad-interim relief, CAG shall not carry out any further Service Tax audit of the petitioner. — Marwadi Shares And Finance Ltd. vs. UOI.[2019] 15 TAXLOK.COM 41 (GUJ)

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