LAWS(DLH)-2016-6-17

MEGA CABS PVT. LTD. Vs. UNION OF INDIA

Decided On June 03, 2016
Mega Cabs Pvt. Ltd. Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Introduction

(2.) The Petitioner states that it is in the business of running a radio taxi service and is also engaged in selling advertisement space. The Petitioner got registered with the Service Tax Department in Delhi on 27th December 2004. Since then it is stated to be regularly been paying service tax and also filing its service tax returns. The Petitioner changed its name from Mega Cabs Ltd. to Mega Cabs Pvt. Ltd. with effect from 27th October 2014.

(3.) By a Notification dated 28th December 2007, the Central Government in the Ministry of Finance, Department of Revenue inserted Rule 5A in the ST Rules. Consequent thereto, the CBEC also issued an instruction on 1st January 2008 explaining the scope of the powers of the various officers of the Department to carry out audit or scrutiny of the records of service tax payers.