Service tax dept conduct audit under rule 5a of st rule 1994

This query is : Resolved 

07 November 2017

Service Tax dept has issued notice under subject : intimation for conducting audit –reg., that is inviting attention to provision of Rule 5A of service tax rule 1994 and read with section 174 (2)(e) of CGST Act 2017.Also further stating that xxxx has been deputed to conduct the audit of your unit for the years from /or since the last audit done to 30.06.2017.List of documents /records for audit for the relevant audit period is provided.
My query is that whether notice issued under Rule 5A(2) can be sustained with reference to Section 94(2)(k) of the FA.?

Rajendra K Goyal (Expert)
07 November 2017

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