Service Tax – Started By: – Vishal Shekhar – Dated:- 20-12-2018 Last Replied Date:- 18-1-2019 – Is service tax audit under EA-2000 in GST regime is possible, what does the savings clause in GST mentions about it? Will the service tax be covered in the GST audits beginning April 2019? – Reply By KASTURI SETHI – The Reply = Dear Querist, Query-wise reply is as under:- (i) Yes. 100%. (ii) Section 174 of CGST Act, 2017 (Appended below) (iii) Yes. Saving Section is for all purposes in order to safeguard revenue. On 12.10.18, Gauhati High Court has held in favour of the department on this issue in the case of M/s. Mascote Entrade Pvt. Ltd. Vs.UOI & two others. = 2017 (12) TMI 1070 – GUWAHATI HIGH COURT – Reply By YAGAY andSUN – The Reply = G
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ourt is made and the proceedings before the High Court have stayed. After analyzing Section 173 of the CGST Act, Justice Akil Kureshi and Justice B N Karia noted that 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. We, therefore, have 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. Under the circumstances, issue Notice, returnable on 28.11.2018. By way of ad interim relief, the impugned order dated 09.10.2018 is stayed. In other words, the C
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hold limit exceeds register with GST now. However you have to face the consequences for non registration, non levying of tax etc – Reply By KASTURI SETHI – The Reply = Rightly advised by Sh.Govindarajan Sir. I further add that if any rule is set aside by any court the department does not sit idle. The department fights such cases up to Supreme Court. Meanwhile, all assessees comply with in routine manner till the final decision of the Supreme Court. Latest news is that Delhi High Court has fixed date on this very issue.. Litigation will go on. Govt work will not suffer. Neither any court wants that Govt work should suffer. – Reply By KASTURI SETHI – The Reply = Decision of Kolkata High Court regarding conducting Service Tax Audit by the dep
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