Audit of service tax

504 views 2 replies

Dear All Respected Members,

Please provide your valuable comments on the below stated matter.

The Department is insisting on the Audit of Service Tax (under the Tax evasion conept),where as the High Court has specifically declared this as Ultra Vires.So,is it having legal standing or else?????

Please confirm

Thanks in Advance

D K

Replies (2)

The department is empowered to conduct only special audit u/s 72A under the given conditions and not the general audit as held by Delihi High Court in Travelite (India) case.

Mr Manoj is correct. 

 

Jayam ramesh  C

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