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Audit of service tax

Queries 417 views 2 replies

DEEPAK

ppp

40 Points Joined January 2014

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)

Manoj Agarwal

Service Tax Consultant Rourkela Service

3456 Points Joined March 2012

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.