Delhi High Court Upholds Power to Conduct Service Tax Audit - 04.11.2020

Delhi High Court held that Section 174(2) (e) of the Central Goods and Services Tax Act, 2017 specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules, 1994.

Tags : Delhi High Court Service Tax Audit

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