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Judgment
Petitioner seeks quashing of letter dated 26.12.2017, whereby a service tax audit was initiated against the petitioner for the period 2012-2013 to 2017-2018. Petitioner further seeks quashing of Show Cause Notice dated 24.10.2018, which was issued pursuant to the audit.
Learned senior counsel for the petitioner submits that the subject proceedings have been initiated in terms of Rule 5A of the Service Tax Rules, 1994. He submits that the validity of the said Rule is under challenge and a reference before a larger Bench is pending in W.P. (C) 13325/2018, titled KTC (India) Pvt. Ltd. Vs. Commissioner of Central GST Audit-II, Delhi and other batch of matters.
Issue notice. Notice is accepted by learned counsel for respondents, who submits that petitioner had participated in the audit proceedings and the Show Cause Notice has been issued pursuant to audit carried out.
In view of the above, it is directed that the proceedings on the Show Cause Notice may continue and final order, if any, passed before the next date of hearing shall not be given effect to without the leave of the Court.
List on 12.08.2024.